Public Law 119-93 (05/19/2026)
Chapter 52 Tobacco Products and Cigarette Papers and Tubes
Browse 7 subchapters and 0 sections in Chapter 52 Tobacco Products and Cigarette Papers and Tubes of Title 26.
Browse subchapters
Subchapter A
Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
Subchapter B
Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter C
Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
Subchapter D
Occupational Tax
Subchapter E
Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter F
General Provisions
Subchapter G
Penalties and Forfeitures