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Title 26 — Internal Revenue Code

Chapter 52 — Tobacco Products and Cigarette Papers and Tubes

[§ 5707. Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]

Repealed

This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.

Notes

removalDescription

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 709; Mar. 30, 1955, ch. 18, § 3(b)(3), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b)(3), 70 Stat. 67; , Pub. L. 85–12, § 3(b)(3), 71 Stat. 10; , Pub. L. 85–475, § 3(b)(3), 72 Stat. 259; , Pub. L. 85–859, title II, § 202, 72 Stat. 1419; , Pub. L. 86–75, § 3(b)(2), 73 Stat. 158; , Pub. L. 86–564, title II, § 202(b)(2), 74 Stat. 291; , Pub. L. 87–72, § 3(b)(2), 75 Stat. 193; , Pub. L. 87–508, § 3(b)(2), 76 Stat. 114; , Pub. L. 88–52, § 3(b)(1)(B), 77 Stat. 72; , Pub. L. 88–348, § 2(b)(1)(B), 78 Stat. 237, made provision for floor stocks refunds on cigarettes, set limitations on eligibility for credit or refunds, and made applicable existing penalty and administrative procedures.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable on and after , see section 701(d) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 5701 of this title.

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s5707