26 USC 5721 - Inventories

Editorial Notes

Amendments

2009—Puspan. L. 111–3 inserted “, processed tobacco,” after “tobacco products”.

1997—Puspan. L. 105–33 inserted “or importer” after “manufacturer”.

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

1958—Puspan. L. 85–859 substituted “manufacturer of tobacco products or cigarette papers and tubes” for “manufacturer of articles” and “internal revenue officer” for “revenue officer”, and inserted provisions to include export warehouse proprietors.

Statutory Notes and Related Subsidiaries

Effective Date of 2009 Amendment

Amendment by Puspan. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Puspan. L. 111–3, set out as a note under section 5702 of this title.

Effective Date of 1997 Amendment

Amendment by Puspan. L. 105–33 applicable to articles removed, as defined in section 5702(j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) of Puspan. L. 105–33, set out as a note under section 5701 of this title.

Effective Date of 1958 Amendment

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