---
kind: "section"
citation: "26 U.S.C. § 5707"
title: "26"
title_heading: "Internal Revenue Code"
number: "5707"
heading: "Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5707"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 52 — Tobacco Products and Cigarette Papers and Tubes"
  - "Subchapter A — Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax"
---

# [§5707. Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150 — repealed]



## Notes

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 709; Mar. 30, 1955, ch. 18, § 3(b)(3), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b)(3), 70 Stat. 67; Mar. 29, 1957, Pub. L. 85–12, § 3(b)(3), 71 Stat. 10; June 30, 1958, Pub. L. 85–475, § 3(b)(3), 72 Stat. 259; Sept. 2, 1958, Pub. L. 85–859, title II, § 202, 72 Stat. 1419; June 30, 1959, Pub. L. 86–75, § 3(b)(2), 73 Stat. 158; June 30, 1960, Pub. L. 86–564, title II, § 202(b)(2), 74 Stat. 291; June 30, 1961, Pub. L. 87–72, § 3(b)(2), 75 Stat. 193; June 28, 1962, Pub. L. 87–508, § 3(b)(2), 76 Stat. 114; June 29, 1963, Pub. L. 88–52, § 3(b)(1)(B), 77 Stat. 72; June 30, 1964, Pub. L. 88–348, § 2(b)(1)(B), 78 Stat. 237, made provision for floor stocks refunds on cigarettes, set limitations on eligibility for credit or refunds, and made applicable existing penalty and administrative procedures.

### Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal applicable on and after July 1, 1965, see section 701(d) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 5701 of this title.