1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 52
  5. subchapter A
  6. § 5708
  7. notes
Editorial Notes
References in Text

The Robert T. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsec. (a), is Puspan. L. 93–288, May 22, 1974, 88 Stat. 143, which is classified principally to chapter 68 (§ 5121 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 5121 of Title 42 and Tables.

Amendments

2004—Subsec. (a). Puspan. L. 108–311 inserted “Robert T. Stafford” before “Disaster Relief and Emergency Assistance Act”.

1988—Subsec. (a). Puspan. L. 100–707 substituted “and Emergency Assistance Act” for “Act of 1974”.

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

1974—Subsec. (a). Puspan. L. 93–288 substituted “Disaster Relief Act of 1974” for “Disaster Relief Act of 1970”.

1970—Subsec. (a). Puspan. L. 91–606 substituted “Disaster Relief Act of 1970” for “Act of September 30, 1950 (42 U.S.C. 1855)”.

Statutory Notes and Related Subsidiaries
Effective Date of 1974 Amendment

Amendment by Puspan. L. 93–288 effective Apr. 1, 1974, see section 605 of Puspan. L. 93–288, formerly set out as an Effective Date note under section 5121 of Title 42, The Public Health and Welfare.

Effective Date of 1970 Amendment

Amendment by Puspan. L. 91–606 effective Dec. 31, 1970, see section 304 of Puspan. L. 91–606, set out as a note under section 165 of this title.

Effective Date

Section effective Sept. 3, 1958, see section 210(a)(1) of Puspan. L. 85–859, set out as a note under section 5001 of this title.

Losses of Tobacco Products Caused by Disaster

Puspan. L. 85–859, title II, § 209, Sept. 2, 1958, 72 Stat. 1434, authorized payments, without interest, of amounts equal to internal revenue taxes and customs duties paid by persons suffering a major disaster, pursuant to former act Sept. 30, 1950, ch. 1125, 64 Stat. 1109, for disasters occurring in the United States after Dec. 31, 1954, and before Sept. 2, 1958, in respect to tobacco products and cigarette papers and tubes; specified persons to whom the payments would be made and the procedure for allowance of claims; required the destruction of such tobacco products and cigarette papers and tubes under supervision; and made other laws applicable to such payments insofar as not inconsistent with section 209 of Puspan. L. 85–859.

CITE AS: 26 USC 5708