Current through Pub. L. 119-100Open in workspace

§ 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.

(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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5706

Source: decipher.legal/usc/26/5706 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)