# 26 U.S.C. § 5722: Reports

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5722>. Cite pinpoints as 26 U.S.C. § 5722(a)(1).

Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make reports containing such information, in such form, at such times, and for such periods as the Secretary shall by regulation prescribe.

Derived from: 1939 § 2019; 1939 § 2038; 1939 § 2039(b); 1939 § 2194

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 713
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1422
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1997-08-05: [Pub. L. 105-33](/26/act/105-33.md), 111 Stat. 674
- 2009-02-04: [Pub. L. 111-3](/26/act/111-3.md), 123 Stat. 108