Public Law 119-73 (01/23/2026)

26 U.S.C. § 5722

Reports

Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make reports containing such information, in such form, at such times, and for such periods as the Secretary shall by regulation prescribe.

Aug. 16, 1954, ch. 73668A Stat. 713Pub. L. 85–859, title II, § 20272 Stat. 1422Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 105–33, title IX, § 9302(h)(2)(A)111 Stat. 674Pub. L. 111–3, title VII, § 702(a)(2)(B)123 Stat. 108(, ; , , ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 111–32009— inserted “, processed tobacco,” after “tobacco products”.

Pub. L. 105–331997— inserted “or importer” after “manufacturer”.

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.

Pub. L. 85–8591958— substituted “manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor” for “manufacturer of articles”.

Statutory Notes and Related Subsidiaries

Effective Date of 2009 Amendment

Pub. L. 111–3section 702(a)(6) of Pub. L. 111–3section 5702 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1997 Amendment

Pub. L. 105–33section 5702(j) of this titlesection 9302(i) of Pub. L. 105–33section 5701 of this titleAmendment by applicable to articles removed, as defined in , after , with transition rule, see , set out as a note under .

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 .