US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 5706: Drawback of tax

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

There shall be an allowance of drawback of tax paid on tobacco products and cigarette papers and tubes, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary shall prescribe.

Collected 2026-09-10T05:58:25Z. Source file · JSON

Browse this collection