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title 26
INTERNAL REVENUE CODE
subtitle E
Alcohol, Tobacco, and Certain Other Excise Taxes
chapter 52
TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
subchapter D
Occupational Tax
Subchapter D. Occupational Tax
§ 5731
- Imposition and rate of tax
§ 5732
- Payment of tax
§ 5733
- Provisions relating to liability for occupational taxes
§ 5734
- Application of State laws