---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch52/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Occupational Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch52-schD"
sections_count: 4
---

# Subchapter D — Occupational 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

- [§5731. Imposition and rate of tax](/usc/26/5731.md)
- [§5732. Payment of tax](/usc/26/5732.md)
- [§5733. Provisions relating to liability for occupational taxes](/usc/26/5733.md)
- [§5734. Application of State laws](/usc/26/5734.md)