
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: 26USC5706]

 
                     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. 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, 
Sec. 202, Sept. 2, 1958, 72 Stat. 1419; 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''.
    1958--Pub. L. 85-859 substituted ``tobacco products and cigarette 
papers and tubes'' for ``articles''.


                    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.
