Subchapter A

Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Subchapter A— Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Editorial Notes

Amendments

1965—Pub. L. 89–44, title V, § 501(g), title VIII, § 808(c)(2), June 21, 1965, 79 Stat. 150, 165, struck out item 5707 “Floor stocks refund on cigarettes” and inserted “Credit” before “refund” in item 5705.

1958—Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1414, added item 5708.

5701Rate of tax 5702Definitions 5703Liability for tax and method of payment 5704Exemption from tax 5705Credit, refund, or allowance of tax 5706Drawback of tax 5707Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]Repealed 5708Losses caused by disaster