Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of TaxBrowse as ListSearch WithinSection 5701 - Rate of taxSection 5702 - DefinitionsSection 5703 - Liability for tax and method of paymentSection 5704 - Exemption from taxSection 5705 - Credit, refund, or allowance of taxSection 5706 - Drawback of taxSection 5707 - RepealedSection 5708 - Losses caused by disaster