Title 26, Internal Revenue CodeRelease 119-102
§5706 Drawback of Tax
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter A — Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax › § 5706
Summary
Refunds of tax on exported tobacco and cigarette papers/tubes are allowed under the Secretary's rules and required bond.
Full Legal Text
Title 26, §5706
Internal Revenue Code, Source: USLM XML via OLRC
There shall be an allowance of drawback of tax paid on tobacco products and cigarette papers and tubes, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary shall prescribe.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1958—Pub. L. 85–859 substituted “tobacco products and cigarette papers and tubes” for “articles”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an
Effective Date
note under section 5001 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5706
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102