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26 U.S.C. § 5706. - Drawback of tax · Congress.wiki

U.S. Code/Title 26/§ 5706

Title 26

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26 U.S.C. § 5706.Chapter 52

§ 5706

Drawback of tax

Title 26

1 min read

Subchapter: Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

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Back to Chapter 52 Previous: § 5705 Next: § 5708

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.

Release: pl-119-73not60 (2026-01-23)