26 USC Subtitle E, CHAPTER 52, Subchapter F: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESSubchapter F-General Provisions

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Subchapter F-General Provisions

Sec.

5751.

Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal.

5752.

Restrictions relating to marks, labels, notices, and packages.

5753.

Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes.

5754.

Restriction on importation of previously exported tobacco products.

Editorial Notes

Amendments

1997- Pub. L. 105–33, title IX, §9302(h)(1)(E)(ii), Aug. 5, 1997, 111 Stat. 674 , added item 5754.

1987- Pub. L. 100–203, title X, §10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449 , redesignated subchapter E as F.

1976- Pub. L. 94–455, title XIX, §1905(b)(7)(B)(iii), Oct. 4, 1976, 90 Stat. 1823 , substituted "and packages" for "stamps, and packages" in item 5752.

1965- Pub. L. 89–44, title V, §502(b)(7), (10), June 21, 1965, 79 Stat. 151 , 152, redesignated subchapter F as E and, in the table of sections for subchapter E as so redesignated, struck out reference to tobacco materials in item 5753. Former subchapter E redesignated D.

1958- Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1423 , substituted "sale of tobacco products and cigarette papers and tubes, after removal" for "sale of articles, after removal not exempt from tax" in item 5751, included marks and notices in item 5752, and substituted "tobacco products, cigarette papers and tubes, and" for "articles and" in item 5753.