26 USC Subtitle E, CHAPTER 52, Subchapter D: Front Matter
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26 USC Subtitle E, CHAPTER 52, Subchapter D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESSubchapter D-Occupational Tax
Jump To: MiscellaneousPrior ProvisionsAmendments

Subchapter D-Occupational Tax

Sec.
5731.
Imposition and rate of tax.
5732.
Payment of tax.
5733.
Provisions relating to liability for occupational taxes.
5734.
Application of State laws.

        

Editorial Notes

Prior Provisions

A prior subchapter D, relating to records of manufacturers and importers of tobacco products, etc., was redesignated subchapter E by Pub. L. 100–203, title X, §10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449 .

Another prior subchapter D, which consisted of sections 5731 and 5732 of this title, was repealed by Pub. L. 89–44, title V, §502(b)(7), June 21, 1965, 79 Stat. 151 , applicable on and after Jan. 1, 1966.

Amendments

2005- Pub. L. 109–59, title XI, §11125(b)(20)(D), Aug. 10, 2005, 119 Stat. 1957 , added items 5732 to 5734.