---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch52"
level: "chapter"
label: "Chapter 52"
heading: "Tobacco Products and Cigarette Papers and Tubes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch52"
sections_count: 26
---

# Chapter 52 — Tobacco Products and Cigarette Papers and Tubes

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes

## Contents

- [Subchapter A — Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax](/usc/26/stE-ch52-schA.md)
- [Subchapter B — Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors](/usc/26/stE-ch52-schB.md)
- [Subchapter C — Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors](/usc/26/stE-ch52-schC.md)
- [Subchapter D — Occupational Tax](/usc/26/stE-ch52-schD.md)
- [Subchapter E — Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors](/usc/26/stE-ch52-schE.md)
- [Subchapter F — General Provisions](/usc/26/stE-ch52-schF.md)
- [Subchapter G — Penalties and Forfeitures](/usc/26/stE-ch52-schG.md)