Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  6. Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

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Section
5701

Rate of tax

Section
5702

Definitions

Section
5703

Liability for tax and method of payment

Section
5704

Exemption from tax

Section
5705

Credit, refund, or allowance of tax

Section
5706

Drawback of tax

Section
5708

Losses caused by disaster