# 26 U.S.C. § 5706: Drawback of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5706>. Cite pinpoints as 26 U.S.C. § 5706(a)(1).

There shall be an allowance of drawback of tax paid on tobacco products and cigarette papers and tubes, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary shall prescribe.

Derived from: 1939 § 2136(a)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 709
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1419
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834