Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

In Legislation

Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax in the U.S. Code: Title 26, Subtitle E, Chapter 52, Subchapter A

The current, permanent, in-force federal laws regulating definitions; rate and payment of tax; exemption from tax; and refund and drawback of tax are compiled in the United States Code under Title 26, Subtitle E, Chapter 52, Subchapter A. It constitutes “prima facie” evidence of statutes relating to Excise Taxes (including definitions; rate and payment of tax; exemption from tax; and refund and drawback of tax) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tobacco of the US Code, including definitions; rate and payment of tax; exemption from tax; and refund and drawback of tax) by chapter and subchapter.