Section, added Pub. L. 85-859, title II, Section 201, Sept. 2, 1958, 72 Stat. 1413, set forth a cross reference to section 7273(a), relating to penalties for failure to post special tax stamps.

A prior section 5692, act Aug. 16, 1954, ch. 736, 68A Stat. 703, related to penalty relating to records of retail liquor dealers, prior to the general revision of this chapter by Pub. L. 85-859, title II, Section 201, Sept. 2, 1958, 72 Stat. 1313.

A prior section 5693, act Aug. 16, 1954, ch. 736, 68A Stat. 703, consisted of provisions similar to those comprising section 5692, prior to the general revision of this chapter by Pub. L. 85-859.

Effective Date of Repeal

Repeal effective Oct. 22, 1968, see section 207 of Pub. L. 90-618, set out as an Effective Date note under section 5801 of this title.

CHAPTER 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Subchapter

Sec.\1\

A.

Definitions; rate and payment of tax; exemption from tax; and refund and drawback of tax

5701

N

Section numbers editorially supplied.

B.

Qualification requirements for manufacturers and importers of tobacco products and cigarette papers and tubes, and export warehouse proprietors

5711

C.

Operations by manufacturers and importers of tobacco products and cigarette papers and tubes and export warehouse proprietors

5721

D.

Occupational tax

5731

E.

Records of manufacturers and importers of tobacco products and cigarette papers and tubes, and export warehouse proprietors

5741

F.

General provisions

5751

G.

Penalties and forfeitures

5761

Amendments

1997 - Pub. L. 105-33, title IX, Section 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, Section 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, Section 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, Section 13202(b)(1), Apr. 7, 1986, 100 Stat. 311, inserted "SMOKELESS TOBACCO," after "CIGARETTES," in chapter heading.

1976 - Pub. L. 94-455, title XXI, Section 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, Section 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, Section 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.

Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Sec.

5701.

Rate of tax.

5702.

Definitions.

5703.

Liability for tax and method of payment.

5704.

Exemption from tax.

5705.

Credit, refund, or allowance of tax.

5706.

Drawback of tax.

[5707.

Repealed.]

5708.

Losses caused by disaster.

Amendments

1965 - Pub. L. 89-44, title V, Section 501(g), title VIII, Section 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, Section 202, Sept. 2, 1958, 72 Stat. 1414, added item 5708.