CHAPTER 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- Subchapter A— Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and…
- Subchapter B— Qualification Requirements for Manufacturers and Importers of Tobacco…
- Subchapter C— Operations by Manufacturers and Importers of Tobacco Products and…
- Subchapter D— Occupational Tax
- Subchapter E— Records of Manufacturers and Importers of Tobacco Products and Cigarette…
- Subchapter F— General Provisions
- Subchapter G— Penalties and Forfeitures
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