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