U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter A— Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

26 U.S.C. § 5706

Drawback of tax

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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.