U.S. Code / Title 26 — Internal Revenue Code / Subtitle E—Alcohol, Tobacco, and Certain Other… / Chapter 52—Tobacco Products and Cigarette Papers…Title 26SubchapterSubchapter D—Occupational TaxContents§ 5731. Imposition and rate of tax§ 5732. Payment of tax§ 5733. Provisions relating to liability for occupational taxes§ 5734. Application of State laws