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Code · BILL · 114th Congress · H.R. 1749 (Introduced in House) — To amend the Internal Revenue Code of 1986 to reduce tobacco smuggling, and for other purposes. · Sec. 107

Sec. 107. Reports

74 words·~1 min read·/bill/114/hr/1749/ih/section-107

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Section 5722 is amended— by inserting
(a)before In general .— Every manufacturer , and by adding at the end the following new subsection: Prior to exportation of tobacco products or processed tobacco from the United States, the export warehouse proprietor shall submit a report (in such manner and form as the Secretary may by regulation prescribe) to enable the Secretary to identify the shipment and assure that it reaches its intended destination. .
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