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26 U.S.C. § 5712

Application for permit

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 5712, Application for permit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463845
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Full text

Every person, before commencing business as a manufacturer or importer of tobacco products or processed tobacco or as an export warehouse proprietor, and at such other time as the Secretary shall by regulation prescribe, shall make application for the permit provided for in section 5713. The application shall be in such form as the Secretary shall prescribe and shall set forth, truthfully and accurately, the information called for on the form. Such application may be rejected and the permit denied if the Secretary, after notice and opportunity for hearing, find that— such person (including, in the case of a corporation, any officer, director, or principal stockholder and, in the case of a partnership, a partner)—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.