Page:United States Statutes at Large Volume 68A.djvu/750

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INTERNAL REVENUE CODE OF 1954

(c) PENALTY AND ADMINISTRATIVE PROCEDURES.—All provisions of law, including penalties, applicable in respect of internal revenue taxes on cigarettes shall, insofar as applicable and not inconsistent with this section, be applicable in respect of the credits and refunds provided for in this section to the same extent as if such credits or refunds constituted credits or refunds of such taxes.

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"§ 5707(c)

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