---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch52/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch52-schA"
sections_count: 8
---

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

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52 — Tobacco Products and Cigarette Papers and Tubes

## Sections

- [§5701. Rate of tax](/usc/26/5701.md)
- [§5702. Definitions](/usc/26/5702.md)
- [§5703. Liability for tax and method of payment](/usc/26/5703.md)
- [§5704. Exemption from tax](/usc/26/5704.md)
- [§5705. Credit, refund, or allowance of tax](/usc/26/5705.md)
- [§5706. Drawback of tax](/usc/26/5706.md)
- [§5707. Repealed.](/usc/26/5707.md)
- [§5708. Losses caused by disaster](/usc/26/5708.md)