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    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle E
    4. CHAPTER 52
    5. Subchapter A

    § 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.