Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
46 lines
1.8 KiB
Markdown
46 lines
1.8 KiB
Markdown
---
|
||
type: "LegalText"
|
||
title: "26 U.S.C. § 5706"
|
||
description: "Drawback of tax"
|
||
jurisdiction: "us"
|
||
corpus: "united_states_code"
|
||
kind: "code_section"
|
||
title_number: 26
|
||
title_name: "INTERNAL REVENUE CODE"
|
||
chapter_number: "52"
|
||
chapter_name: "TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES"
|
||
section: "5706"
|
||
citation: "26 U.S.C. § 5706"
|
||
status: "current"
|
||
release_point: "119-100"
|
||
release_date: "2026-06-26"
|
||
source: "official"
|
||
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
|
||
source_identifier: "/us/usc/t26/s5706"
|
||
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
|
||
source_hash: "103b5913ff5c63198565868e868ebed2265324a04f11d7297627292494a4d5fe"
|
||
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
|
||
text_hash: "e4cc4c66a1476a37f2df086989cc7050d4bd79b7065ed24a3555b120fbb075c2"
|
||
retrieved_at: "2026-07-04"
|
||
confidence: "official"
|
||
tags: ["legal", "us-code"]
|
||
---
|
||
|
||
# 26 U.S.C. § 5706 - Drawback of tax
|
||
|
||
## Text
|
||
|
||
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.)
|
||
|
||
## Notes
|
||
|
||
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 AmendmentAmendment 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.
|