
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5705]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
       CHAPTER 52--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
 
Subchapter A--Definitions; Rate and Payment of Tax; Exemption From Tax; 
                     and Refund and Drawback of Tax
 
Sec. 5705. Credit, refund, or allowance of tax


(a) Credit or refund

    Credit or refund of any tax imposed by this chapter or section 7652 
shall be allowed or made (without interest) to the manufacturer, 
importer, or export warehouse proprietor, on proof satisfactory to the 
Secretary that the claimant manufacturer, importer, or export warehouse 
proprietor has paid the tax on tobacco products and cigarette papers and 
tubes withdrawn by him from the market; or on such articles lost 
(otherwise than by theft) or destroyed, by fire, casualty, or act of 
God, while in the possession of ownership of the claimant.

(b) Allowance

    If the tax has not yet been paid on tobacco products and cigarette 
papers and tubes provided to have been withdrawn from the market or lost 
or destroyed as aforesaid, relief from the tax on such articles may be 
extended upon the filing of a claim for allowance therefor in accordance 
with such regulations as the Secretary shall prescribe.

(c) Limitation

    Any claim for credit or refund of tax under this section shall be 
filed within 6 months after the date of the withdrawal from the market, 
loss, or destruction of the articles to which the claim relates, and 
shall be in such form and contain such information as the Secretary 
shall by regulations prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 709; Pub. L. 85-859, title II, 
Sec. 202, Sept. 2, 1958, 72 Stat. 1419; Pub. L. 89-44, title VIII, 
Sec. 808(b)(1), (2), (c)(1), June 21, 1965, 79 Stat. 164, 165; Pub. L. 
94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.
    1965--Pub. L. 89-44, Sec. 808(c)(1), struck out ``Refund or'' and 
inserted in lieu thereof ``Credit, refund, or'' in section catchline.
    Subsec. (a). Pub. L. 89-44, Sec. 808(b)(1), substituted ``Credit or 
refund'' for ``Refund'' in heading and struck out ``Refund of any tax 
imposed by this chapter shall be made'', replacing it with ``Credit or 
refund of any tax imposed by this chapter or section 7652 shall be 
allowed or made''.
    Subsec. (c). Pub. L. 89-44, Sec. 808(b)(2), inserted ``credit or'' 
before ``refund''.
    1958--Subsec. (a). Pub. L. 85-859 authorized refunds to export 
warehouse proprietors, provided for refunds to be made without interest, 
and eliminated provisions which authorized refunds where the tax has 
been paid in error.
    Subsec. (b). Pub. L. 85-859 permitted relief where a tax has not yet 
been paid on tobacco products and cigarette papers and tubes proved to 
have been withdrawn from the market.
    Subsec. (c). Pub. L. 85-859 substituted ``under this section shall 
be filed within 6 months after the date of the withdrawal from the 
market, loss, or destruction of the articles to which the claim 
relates'' for ``imposed by this chapter shall be filed within 3 years of 
the date of payment of tax''.


                    Effective Date of 1965 Amendment

    Section 808(d)(2) of Pub. L. 89-44 provided that: ``The amendments 
made by subsections (b)(1), (2), and (c) [amending this section] shall 
take effect on October 1, 1965.''


                    Effective Date of 1958 Amendment

    Amendment 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.
