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United States Code
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Title 26 — Internal Revenue Code
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Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes
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Chapter 52 — Tobacco Products and Cigarette Papers and Tubes
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Subchapter D — Occupational Tax
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Subch. C
Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
Subch. E
Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
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Subchapter D — Occupational Tax
Search Subchapter D full text →
§5731
Imposition and rate of tax
§5732
Payment of tax
§5733
Provisions relating to liability for occupational taxes
§5734
Application of State laws
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Subch. C
Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
Subch. E
Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
›
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