26 USC 5706 – Drawback of tax
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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.
Terms Used In 26 USC 5706
- Cigarette: means &mdash. See 26 USC 5702
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- Tobacco products: means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco. See 26 USC 5702
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701