Title 26
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Title 26
Title 26
TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
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Title 26
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Rate of tax
Definitions
Liability for tax and method of payment
Exemption from tax
Credit, refund, or allowance of tax
Drawback of tax
Losses caused by disaster
Bond
Application for permit
Permit
Inventories
Reports
Packages, marks, labels, and notices
Imposition and rate of tax
Payment of tax
Provisions relating to liability for occupational taxes
Application of State laws
Records to be maintained
Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
Restrictions relating to marks, labels, notices, and packages
Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
Restriction on importation of previously exported tobacco products
Civil penalties
Criminal penalties
Forfeitures