26 USC Subtitle E, CHAPTER 52, Subchapter E: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESSubchapter E-Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

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Subchapter E-Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Sec.

5741.

Records to be maintained.

Editorial Notes

Amendments

1987- Pub. L. 100–203, title X, §10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449 , redesignated subchapter D as E.

1976- Pub. L. 94–455, title XXI, §2128(d)(1), Oct. 4, 1976, 90 Stat. 1921 , inserted "and Importers" in subchapter heading.

1965- Pub. L. 89–44, title V, §502(b)(7), (8), June 21, 1965, 79 Stat. 151 , struck out former subchapter D, consisting of §§5731 and 5732 relating to operations by dealers in tobacco materials, redesignated subchapter E as D and, in heading for subchapter D, as redesignated, struck out reference to dealers in tobacco materials.

1958- Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1423 , substituted "Manufacturers of Tobacco Products and Cigarette Papers and Tubes, Export Warehouse proprietors, and" for "Manufacturers of Articles and" in heading of subchapter.