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26 U.S.C. § 5707

U.S. CodeFederal
Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
About This Law
/us/usc/t26/s5707
Title
26 — Internal Revenue Code
Chapter
STE/CH52
Release
119-84
Release Date
2026-04-17

Section Text

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Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 709; Mar. 30, 1955, ch. 18, § 3(b)(3), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b)(3), 70 Stat. 67; Mar. 29, 1957, Pub. L. 85–12, § 3(b)(3), 71 Stat. 10; June 30, 1958, Pub. L. 85–475, § 3(b)(3), 72 Stat. 259; Sept. 2, 1958, Pub. L. 85–859, title II, § 202, 72 Stat. 1419; June 30, 1959, Pub. L. 86–75, § 3(b)(2), 73 Stat. 158; June 30, 1960, Pub. L. 86–564, title II, § 202(b)(2), 74 Stat. 291; June 30, 1961, Pub. L. 87–72, § 3(b)(2), 75 Stat. 193; June 28, 1962, Pub. L. 87–508, § 3(b)(2), 76 Stat. 114; June 29, 1963, Pub. L. 88–52, § 3(b)(1)(B), 77 Stat. 72; June 30, 1964, Pub. L. 88–348, § 2(b)(1)(B), 78 Stat. 237, made provision for floor stocks refunds on cigarettes, set limitations on eligibility for credit or refunds, and made applicable existing penalty and administrative procedures. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable on and after July 1, 1965, see section 701(d) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 5701 of this title.

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