26 U.S.C. § 5706

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 5706 - Drawback of tax

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.

26 U.S.C. § 5706

Aug. 16, 1954, ch. 736, 68A Stat. 709; Pub. L. 85-859, title II, §202, Sept. 2, 1958, 72 Stat. 1419; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

EDITORIAL NOTES

AMENDMENTS1976- Pub. L. 94-455 struck out "or his delegate" after "Secretary". 1958- Pub. L. 85-859 substituted "tobacco products and cigarette papers and tubes" for "articles".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859 set out as an Effective Date note under section 5001 of this title.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.