§ 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 709; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1419; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections17 cite this · traces to 1
Cited by 17 sections
CFR
- § 44.221Application of drawback of tax.
- § 44.223Drawback bond.
- § 44.228Landing certificate.
- § 44.229Collateral evidence as to landing.
- § 44.227Customs procedure.
- § 44.225Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.
- § 44.232Allowance of claim.
- § 44.226Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.
- § 44.230Proof of loss.
- § 44.231Extension of time.
Traces to 1 document
9 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 709
- Pub. L. 85–859, title II, § 202
- 72 Stat. 1419
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
- Pub. L. 85–859
- section 210(a)(1) of Pub. L. 85–859
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§ 5706
Drawback of tax
C.F.R.×10
Fed. Reg.×7
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 709
Pub. L.Pub. L. 85–859, title II, § 202
Stat.72 Stat. 1419
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 10 · showing 6Cited by 17 across 2 sources