Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · 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 · § 5707

§ 5707. Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]

197 words·~1 min read·/usc/title-26/section-5707

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 709; Mar. 30, 1955, ch. 18, § 3(b)(3), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b)(3), 70 Stat. 67; Mar. 29, 1957, Pub. L. 85–12, § 3(b)(3), 71 Stat. 10; June 30, 1958, Pub. L. 85–475, § 3(b)(3), 72 Stat. 259; Sept. 2, 1958, Pub. L. 85–859, title II, § 202, 72 Stat. 1419; June 30, 1959, Pub. L. 86–75, § 3(b)(2), 73 Stat. 158; June 30, 1960, Pub. L. 86–564, title II, § 202(b)(2), 74 Stat. 291; June 30, 1961, Pub. L. 87–72, § 3(b)(2), 75 Stat. 193;
June 28, 1962, Pub. L. 87–508, § 3(b)(2), 76 Stat. 114; June 29, 1963, Pub. L. 88–52, § 3(b)(1)(B), 77 Stat. 72; June 30, 1964, Pub. L. 88–348, § 2(b)(1)(B), 78 Stat. 237, made provision for floor stocks refunds on cigarettes, set limitations on eligibility for credit or refunds, and made applicable existing penalty and administrative procedures.
Connections10 cite this · traces to 1
25 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 709
  • Mar. 30, 1955, ch. 18, § 3(b)(3)
  • 69 Stat. 15
  • Mar. 29, 1956, ch. 115, § 3(b)(3)
  • 70 Stat. 67
  • Pub. L. 85–12, § 3(b)(3)
  • 71 Stat. 10
  • Pub. L. 85–475, § 3(b)(3)
  • 72 Stat. 259
  • Pub. L. 85–859, title II, § 202
  • 72 Stat. 1419
  • Pub. L. 86–75, § 3(b)(2)
  • 73 Stat. 158
  • Pub. L. 86–564, title II, § 202(b)(2)
  • 74 Stat. 291
  • Pub. L. 87–72, § 3(b)(2)
  • 75 Stat. 193
  • Pub. L. 87–508, § 3(b)(2)
  • 76 Stat. 114
  • Pub. L. 88–52, § 3(b)(1)(B)
  • 77 Stat. 72
  • Pub. L. 88–348, § 2(b)(1)(B)
  • 78 Stat. 237
  • section 701(d) of Pub. L. 89–44
Citation graph
cites case law
§ 5707
Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
Stat.×9
C.F.R.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 709
ActMar. 30, 1955, ch. 18, § 3(b)(3)
Stat.69 Stat. 15
ActMar. 29, 1956, ch. 115, § 3(b)(3)
Cites 26 · showing 6Cited by 10 across 2 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.