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26 U.S.C. § 5722 — Reports
Federal law — U.S. Code and appendices · legal_authorities
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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Source file: Laws/federal/codes/united-states-code/title-26/section-5722-reports--3039ad8301.md
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Source location: Title 26, Chapter 52, § 5722; chapter-052-tobacco-products-and-cigarette-papers-and-tubes.md
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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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Federal law — U.S. Code and appendices · legal_authorities
**(a) Cigars** On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) **Small cigars** — On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) **Large cigars** — On cigars weighing more than 3 pounds per thousand, a tax equal to 52.75 percent of the price for which sold but not more than 40.26 cents per cigar.
Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.
**(b) Cigarettes** On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) **Small cigarettes** — On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) **Large cigarettes** — On cigarettes, weighing more than 3 pounds per thousand, $105.69 per thousand; except that, if more than 6½ inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette.
**(c) Cigarette papers** On cigarette papers, manufactured in or imported into the United States, there shall be imposed a tax of 3.15 cents for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.
**(d) Cigarette tubes** On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 6.30 cents for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6½ inches in length, th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5701
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Federal law — U.S. Code and appendices · legal_authorities
When used in this chapter—
**(a) Cigar** “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)).
**(b) Cigarette** “Cigarette” means—
(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and
(2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1).
**(c) Tobacco products** “Tobacco products” means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
**(d) Manufacturer of tobacco products** “Manufacturer of tobacco products” means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include—
(1) a person who produces cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco solely for the person’s own personal consumption or use, and
(2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse.
Such term shall include any person who for commercial purposes makes available for consumer use (including such consumer’s personal consumption or use under paragraph (1)) a machine capable of making cigarettes, cigars, or other tobacco products. A person making such a machine available for consumer use shall be deemed the person making the removal as defined by subsection (j) with respect to any tobacco products manufactured by such machine. A person who sells a machine directly to a consumer at retail for a consumer’s p
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
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Federal law — U.S. Code and appendices · legal_authorities
Page 3271
TITLE 26—INTERNAL REVENUE CODE
§ 5722
holding a permit has not in good faith complied with
this chapter, or with any other provision of this title
involving intent to defraud, or has violated the condi-
tions of such permit, or has failed to disclose any mate-
rial information required or made any material false
statement in the application for such permit, or has
failed to maintain his premises in such manner as to
protect the revenue, the Secretary shall issue an order,
stating the facts charged, citing such person to show
cause why his permit should not be suspended or re-
voked. If, after hearing, the Secretary finds that such
person has not in good faith complied with this chapter
or with any other provision of this title involving in-
tent to defraud, has violated the conditions of such per-
mit, has failed to disclose any material information re-
quired or made any material false statement in the ap-
plication therefor, or has failed to maintain his prem-
ises in such manner as to protect the revenue, such per-
mit shall be suspended for such period as the Secretary
deems proper or shall be revoked.’’
1997—Subsec. (a). Pub. L. 105–33 inserted ‘‘or im-
porter’’ after ‘‘manufacturer’’.
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.
1958—Subsec. (a). Pub. L. 85–859 substituted ‘‘manu-
facturer of tobacco products’’ for ‘‘manufacturer of ar-
ticles’’, included export warehouse proprietors, and
struck out provisions which related to dealers in to-
bacco materials.
Subsecs. (b), (c). Pub. L. 85–859 redesignated subsec.
(c) as (b) and struck out former subsec. (b) that re-
quired permits to be posted.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2009 AMENDMENT
Amendment by section 702(
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5722
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