
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5731]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
       CHAPTER 52--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
 
                     Subchapter D--Occupational Tax
 
Sec. 5731. Imposition and rate of tax


(a) General rule

    Every person engaged in business as--
        (1) a manufacturer of tobacco products,
        (2) a manufacturer of cigarette papers and tubes, or
        (3) an export warehouse proprietor,

shall pay a tax of $1,000 per year in respect of each premises at which 
such business is carried on.

(b) Reduced rates for small proprietors

                           (1) In general

        Subsection (a) shall be applied by substituting ``$500'' for 
    ``$1,000'' with respect to any taxpayer the gross receipts of which 
    (for the most recent taxable year ending before the 1st day of the 
    taxable period to which the tax imposed by subsection (a) relates) 
    are less than $500,000.

                     (2) Controlled group rules

        All persons treated as 1 taxpayer under section 5061(e)(3) shall 
    be treated as 1 taxpayer for purposes of paragraph (1).

                     (3) Certain rules to apply

        For purposes of paragraph (1), rules similar to the rules of 
    subparagraphs (B) and (C) of section 448(c)(3) shall apply.

(c) Certain occupational tax rules to apply

    Rules similar to the rules of subpart G of part II of subchapter A 
of chapter 51 shall apply for purposes of this section.

(d) Penalty for failure to register

    Any person engaged in a business referred to in subsection (a) who 
willfully fails to pay the tax imposed by subsection (a) shall be fined 
not more than $5,000, or imprisoned not more than 2 years, or both, for 
each such offense.

(Added Pub. L. 100-203, title X, Sec. 10512(f)(1), Dec. 22, 1987, 101 
Stat. 1330-449.)


                            Prior Provisions

    For prior sections 5731 and 5732, see Prior Provisions note set out 
preceding this section.


                             Effective Date

    Section effective Jan. 1, 1988, see section 10512(h) of Pub. L. 100-
203, set out as a note under section 5081 of this title.
