{"data":{"id":"us/26-u.s.c.-5706","jurisdiction":"us","citation":"26 U.S.C. § 5706","heading":"Drawback of tax","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"439cc586a6665dfae0b9ad5811e8e4a7daa4599af9491e5767ac3f00e852ad98","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5705","next":"us/26-u.s.c.-5707"},"notice":"GroundRules: Original legal text. Not legal advice."}