Chapter 52 – Tobacco Products and Cigarette Papers and Tubes

Tobacco Products and Cigarette Papers and Tubes

Pathway

Title 26 > Subtitle E > Chapter 52

Details

• Reference: Chapter 52
• Legend: Tobacco Products and Cigarette Papers and Tubes
• USCode Year: 2013

Provision Content

Amendments

1997—Pub. L. 105–33, title IX, §9302(g)(3)(C), (h)(2)(D), Aug. 5, 1997, 111 Stat. 673, 674, amended chapter heading generally, substituting TOBACCO PRODUCTS for CIGARS, CIGARETTES, SMOKELESS TOBACCO, PIPE TOBACCO,, and inserted and importers after manufacturers in item for subchapter B.

1988—Pub. L. 100–647, title V, §5061(c)(3), Nov. 10, 1988, 102 Stat. 3680, inserted PIPE TOBACCO, after SMOKELESS TOBACCO, in chapter heading.

1987—Pub. L. 100–203, title X, §10512(f)(2), Dec. 22, 1987, 101 Stat. 1330–449, added item for subchapter D and redesignated items for former subchapters D, E, and F as E, F, and G, respectively.

1986—Pub. L. 99–272, title XIII, §13202(b)(1), Apr. 7, 1986, 100 Stat. 311, inserted SMOKELESS TOBACCO, after CIGARETTES, in chapter heading.

1976—Pub. L. 94–455, title XXI, §2128(d)(2), Oct. 4, 1976, 90 Stat. 1921, substituted manufacturers and importers for manufacturers in item for subchapter D.

1965—Pub. L. 89–44, title V, §502(b)(1), (2), June 21, 1965, 79 Stat. 150, struck out TOBACCO, from chapter heading, reference to dealers in tobacco materials from heading of subchapter B, heading of subchapter D and redesignated subchapters E, F and G as D, E and F respectively, and struck out in heading of subchapter D (as redesignated) a reference to dealers in tobacco materials.

1958—Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1414, substituted manufacturers of tobacco products and cigarette papers and tubes, export warehouse proprietors, and for manufacturers of articles and in heading of subchapters B and E, manufacturers and importers of tobacco products and cigarette papers and tubes and export warehouse proprietors for manufacturers of articles in heading of subchapter C, and Penalties and forfeitures for Fines, penalties and forfeitures in heading of subchapter G.

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 – Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
• Title 26/Subtitle E/Chapter 52/Subchapter B – Qualification Requirements For Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
• Title 26/Subtitle E/Chapter 52/Subchapter C – Operations By Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
• Title 26/Subtitle E/Chapter 52/Subchapter D – Occupational Tax
• Title 26/Subtitle E/Chapter 52/Subchapter E – Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
• Title 26/Subtitle E/Chapter 52/Subchapter F – General Provisions
• Title 26/Subtitle E/Chapter 52/Subchapter G – Penalties and Forfeitures