---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch52/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch52-schC"
sections_count: 3
---

# Subchapter C — Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors

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

## Sections

- [§5721. Inventories](/usc/26/5721.md)
- [§5722. Reports](/usc/26/5722.md)
- [§5723. Packages, marks, labels, and notices](/usc/26/5723.md)