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.
Aug. 16, 1954, ch. 736 68A Stat. 709 Pub. L. 85–859, title II, § 20272 Stat. 1419 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (, ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Pub. L. 85–8591958— substituted “tobacco products and cigarette papers and tubes” for “articles”.
Statutory Notes and Related Subsidiaries
Effective Date of 1958 Amendment
Pub. L. 85–859section 210(a)(1) of Pub. L. 85–859section 5001 of this titleAmendment by effective , see , set out as an Effective Date note under .