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26 U.S.C. § 5706 — Drawback of tax

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 41 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section addresses drawback of tax. It sets out the rules, duties, powers, limits, or procedures stated in the section.

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

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 709; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1419; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1958Amended · Pub. L. 85-859 · 72 Stat. 1419
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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