CHAPTER 21— TOBACCO STATISTICS

Release point 119-83 · current through 04/13/2026

Sections

• § 501 Collection and publication; facts required; deteriorated tobacco
• § 502 Standards for classification; returns and blanks
• § 503 Reports; necessity; by whom made; penalties
• § 504 “Person” defined
• § 505 Access to internal-revenue records
• § 506 Returns under oath; administration
• § 507 Limitation on use of statistical information
• § 508 Separability
• § 509 Repealed. Pub. L. 104–127, title II, § 262, Apr. 4, 1996, 110 Stat. 973 repealed