26 U.S.C. 5702: Definitions

2012

• Pub. L. 112–141 inserted concluding provisions. (Moving Ahead for Progress in the 21st Century Act" or the "MAP-21) Law text · (d)

2009

• Pub. L. 111–3, §702(a)(5)(A), substituted "tobacco products or cigarette papers or tubes or any processed tobacco" for "tobacco products and cigarette papers and tubes". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (h)
• Pub. L. 111–3, §702(a)(5)(B), inserted ", or any processed tobacco," after "tobacco products or cigarette papers or tubes". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (j)
• Pub. L. 111–3, §702(a)(5)(B), which directed insertion of ", or any processed tobacco," after "tobacco products or cigarette papers or tubes", was executed by making the insertion after "tobacco products or cigarette papers or tubes" both places it appeared to reflect the probable inte… (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (k)
• Pub. L. 111–3, §702(d)(1), inserted "or cigars, or for use as wrappers thereof" before period. (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (o)
• Pub. L. 111–3, §702(a)(4), added subsec. (p). (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (p)

2000

• Pub. L. 106–554, §1(a)(7) [title III, §315(a)(2)(B)], redesignated subsec. (g) as (f) and struck out former subsec. (f), which defined "cigarette papers". (Consolidated Appropriations Act, 2001) Law text · (f)
• Pub. L. 106–554, §1(a)(7) [title III, §315(a)(2)(B)], redesignated subsec. (h) as (g). Former subsec. (g) redesignated (f). (Consolidated Appropriations Act, 2001) Law text · (g)
• Pub. L. 106–554, §1(a)(7) [title III, §315(a)(2)(B)], redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g). (Consolidated Appropriations Act, 2001) Law text · (h)
• Pub. L. 106–554, §1(a)(7) [title III, §315(a)(2)(A)], amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: " 'Manufacturer of cigarette papers and tubes' means any person who makes up cigarette paper into books or sets containing more than 25 papers each, or … (Consolidated Appropriations Act, 2001) Law text · (h)
• Pub. L. 106–554, §1(a)(7) [title III, §315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively. (Consolidated Appropriations Act, 2001) Law text · (i), (j), (k), (l), (m), (n), (o), (p)

1997

• Pub. L. 105–33, §9302(g)(3)(A), substituted "pipe tobacco, and roll-your-own tobacco" for "and pipe tobacco". (Balanced Budget Act of 1997) Law text · (c)
• Pub. L. 105–33, §9302(g)(3)(B)(i), substituted "pipe tobacco, or roll-your-own tobacco" for "or pipe tobacco" in introductory provisions. (Balanced Budget Act of 1997) Law text · (d)
• Pub. L. 105–33, §9302(g)(3)(B)(ii), added par. (1) and struck out former par. (1) which read as follows: "a person who produces cigars, cigarettes, smokeless tobacco, or pipe tobacco solely for his own personal consumption or use; or". (Balanced Budget Act of 1997) Law text · (d)
• Pub. L. 105–33, §9302(h)(4), inserted "under section 5704" after "internal revenue bond". (Balanced Budget Act of 1997) Law text · (k)
• Pub. L. 105–33, §9302(g)(2), added subsec. (p). (Balanced Budget Act of 1997) Law text · (p)

1990

• Pub. L. 101–508 substituted heading for one which read: "Wholesale price" and amended text generally. Prior to amendment, text read as follows: " 'Wholesale price' means the manufacturer's, or importer's, suggested delivered price at which the cigars are to be sold to retailers, inclus… · (m)

1988

• Pub. L. 100–647, §5061(c)(1), inserted reference to pipe tobacco. · (c)
• Pub. L. 100–647, §5061(c)(2), inserted reference to pipe tobacco in introductory provisions and in par. (1). · (d)
• Pub. L. 100–647, §5061(b), added subsec. (o). · (o)

1986

• Pub. L. 99–272, §13202(b)(2), inserted reference to smokeless tobacco. · (c)
• Pub. L. 99–272, §13202(b)(3), inserted references to smokeless tobacco. · (d)
• Pub. L. 99–272, §13202(b)(4), added subsec. (n). · (n)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (k)
• Pub. L. 94–455, §2128(b), added subsec. (m). · (m)

1965

• Pub. L. 89–44, §§502(b)(3)(A), 808(a), redesignated subsec. (b) as (a), repealed former subsec. (a) which related to manufactured tobacco and, in subsec. (a) as so redesignated, allowed the use of any substance containing tobacco (other than any roll of tobacco which is a cigarette wit… · (a)
• Pub. L. 89–44, §§502(b)(3)(A), 808(a), redesignated subsec. (c) as (b) and permitted the use, as a wrapper for cigarettes in addition to paper and substances other than tobacco as previously allowed, any substance containing tobacco, which, because of the finished product's appearance,… · (b)
• Pub. L. 89–44, §502(b)(3)(A), (B), redesignated subsec. (d) as (c) and struck out reference to manufactured tobacco. Former subsec. (c) redesignated (b). · (c)
• Pub. L. 89–44, §502(b)(3)(A), (C), redesignated subsec. (e) as (d), and simplified the definition of manufacturer of tobacco products to include only persons who manufacture cigars or cigarettes and reduced the area of excluded activities so as to exclude only persons producing cigars … · (d)
• Pub. L. 89–44, §502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d). · (e), (f), (g), (h), (i), (j), (k)
• Pub. L. 89–44, §502(b)(3)(A), redesignated subsec. (o) as (l) and repealed former subsec. (l) which related to tobacco materials. · (l)
• Pub. L. 89–44, §502(b)(3)(A), repealed subsec. (m) which related to tobacco dealers. · (m)
• Pub. L. 89–44, §502(b)(3)(A), redesignated subsec. (n) and (o) as (k) and (l), respectively. · (n), (o)

1958

• Pub. L. 85–859 inserted the term "for removal, or merely removed". · (a)
• Pub. L. 85–859 redesignated subsecs. (c), (d), and (f) as (b), (c), and (d), respectively. Former subsecs. (b), (c), and (d) redesignated (e), (b), and (c), respectively. · (b), (c), (d)
• Pub. L. 85–859 consolidated the definitions "manufacturer of tobacco" and "manufacturer of cigars and cigarettes", inserted the phrase "for removal, or merely removes", excluded from the definition a proprietor of a customs bonded manufacturing warehouse with respect to the operation o… · (e)
• Pub. L. 85–859 redesignated subsec. (g) as (f) and former subsec. (f) as (d). · (f)
• Pub. L. 85–859 added subsec. (g) and redesignated former subsec. (g) as (f). · (g)
• Pub. L. 85–859 substituted "into books or sets containing more than 25 papers each, or into tubes" for "into packages, books, sets, or tubes". · (i)
• Pub. L. 85–859 substituted provisions defining "export warehouse" for provisions which defined "article" as manufactured tobacco, cigars, cigarettes, and cigarette papers and tubes. · (j)
• Pub. L. 85–859 added subsec. (k) and redesignated former subsec. (k) as (l). · (k)
• Pub. L. 85–859 redesignated former subsec. (k) as (l) and substituted "other than manufactured tobacco, cigars, and cigarettes" for "in process, leaf tobacco, and tobacco scraps, cuttings, clippings, siftings, dust, stems, and waste". Former subsec. (l) redesignated (m). · (l)
• Pub. L. 85–859 redesignated former subsec. (l) as (m) and included within the definition persons who receive tobacco materials, other than stems and waste, for use in the production of fertilizer, insecticide, or nicotine, required associations of farmers or growers of tobacco to maint… · (m)
• Pub. L. 85–859 redesignated former subsec. (m) as (n) and substituted "tobacco products or cigarette papers or tubes" for "articles". Former subsec. (n) redesignated (o). · (n)
• Pub. L. 85–859 redesignated former subsec. (n) as (o) and substituted "tobacco products or cigarette papers or tubes" for "articles" in two places, and inserted provisions to include within the definition persons who remove cigars or cigarettes for sale or consumption in the United Sta… · (o)