Subchapter A –

Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Pathway

Title 26 > Subtitle E > Chapter 52 > Subchapter A

Details

• Reference: Subchapter A
• Legend: Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
• USCode Year: 2013

Provision Content

Amendments

1965—Pub. L. 89–44, title V, §501(g), title VIII, §808(c)(2), June 21, 1965, 79 Stat. 150, 165, struck out item 5707 Floor stocks refund on cigarettes and inserted Credit before refund in item 5705.

1958—Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1414, added item 5708.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5681 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-5681, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

28-U.S.C.-599B in the Legal Encyclopedia: Tobacco

In this entry about 28-U.S.C.-599B, find legal reference material, bibliographies and premiere content related to tobacco in the American Encyclopedia of Law, presenting a comprehensive view of the United States tobacco-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle E/Chapter 52/Subchapter A/Section 5701 – Rate of Tax
• Title 26/Subtitle E/Chapter 52/Subchapter A/Section 5702 – Definitions
• Title 26/Subtitle E/Chapter 52/Subchapter A/Section 5703 – Liability For Tax and Method of Payment
• Title 26/Subtitle E/Chapter 52/Subchapter A/Section 5704 – Exemption From Tax
• Title 26/Subtitle E/Chapter 52/Subchapter A/Section 5705 – Credit, Refund, Or Allowance of Tax
• Title 26/Subtitle E/Chapter 52/Subchapter A/Section 5706 – Drawback of Tax
• Title 26/Subtitle E/Chapter 52/Subchapter A/Section 5707 – [Repealed. Pub. L. 89-44, Title V, §501(G), June 21, 1965, 79 Stat. 150]
• Title 26/Subtitle E/Chapter 52/Subchapter A/Section 5708 – Losses Caused By Disaster