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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5722

Reports

Official textgovinfo.govlast amended

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)
  1. 5701 · Rate of tax
  2. 5702 · Definitions
  3. 5703 · Liability for tax and method of payment
  4. 5704 · Exemption from tax
  5. 5705 · Credit, refund, or allowance of tax
  6. 5706 · Drawback of tax
  7. 5707 · [§5707. Repealed. Pub. L. 89–44, title V, §501(g), June 21,…
  8. 5708 · Losses caused by disaster
  9. 5711 · Bond
  10. 5712 · Application for permit
  11. 5713 · Permit
  12. 5721 · Inventories
  13. 5722 · Reports
  14. 5723 · Packages, marks, labels, and notices
  15. 5731 · Imposition and rate of tax
  16. 5732 · Payment of tax
  17. 5733 · Provisions relating to liability for occupational taxes
  18. 5734 · Application of State laws
  19. 5741 · Records to be maintained
  20. 5751 · Purchase, receipt, possession, or sale of tobacco products and…
  21. 5752 · Restrictions relating to marks, labels, notices, and packages
  22. 5753 · Disposal of forfeited, condemned, and abandoned tobacco…
  23. 5754 · Restriction on importation of previously exported tobacco…
  24. 5761 · Civil penalties
  25. 5762 · Criminal penalties
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