26 U.S.C. § 5722
Reports
Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make reports containing such information, in such form, at such times, and for such periods as the Secretary shall by regulation prescribe.
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Nearby sections (25 sections)
- 5701 · Rate of tax
- 5702 · Definitions
- 5703 · Liability for tax and method of payment
- 5704 · Exemption from tax
- 5705 · Credit, refund, or allowance of tax
- 5706 · Drawback of tax
- 5707 · Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79…
- 5708 · Losses caused by disaster
- 5711 · Bond
- 5712 · Application for permit
- 5713 · Permit
- 5721 · Inventories
- 5722 · Reports
- 5723 · Packages, marks, labels, and notices
- 5731 · Imposition and rate of tax
- 5732 · Payment of tax
- 5733 · Provisions relating to liability for occupational taxes
- 5734 · Application of State laws
- 5741 · Records to be maintained
- 5751 · Purchase, receipt, possession, or sale of tobacco products and…
- 5752 · Restrictions relating to marks, labels, notices, and packages
- 5753 · Disposal of forfeited, condemned, and abandoned tobacco…
- 5754 · Restriction on importation of previously exported tobacco…
- 5761 · Civil penalties
- 5762 · Criminal penalties