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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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Part 296 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
| Subpart A - Application of 26 U.S.C. 6423, as Amended, To Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes |
| Bond |
| § 296.10 - Bond, Form 2490. |
| § 296.11 - Corporate surety. |
| § 296.12 - Deposit of securities in lieu of corporate surety. |
| § 296.13 - Authority to approve bonds. |
| § 296.14 - Termination of liability. |
| § 296.15 - Release of pledged securities. |
| General |
| § 296.1 - Scope of regulations in this subpart. |
| § 296.2 - Meaning of terms. |
| § 296.3 - Applicability to certain credits or refunds. |
| § 296.4 - Ultimate burden. |
| § 296.5 - Conditions to allowance of credit or refund. |
| § 296.6 - Requirements for persons intending to file claim. |
| Penalties |
| § 296.16 - Penalties. |
| Claim Procedure |
| § 296.7 - Execution and filing of claim. |
| § 296.8 - Data to be shown in claim. |
| § 296.9 - Time for filing claim. |
| Subpart C - Disaster Loss Claims |
| § 296.71 - Scope of subpart. |
| Claims Procedure |
| § 296.74 - Execution of claims. |
| § 296.75 - Required information for claim. |
| § 296.76 - Supporting evidence. |
| § 296.77 - Time and place of filing. |
| § 296.78 - Action by regional director (compliance). |
| Destruction of Tobacco Products, and Cigarette Papers and Tubes |
| § 296.79 - Supervision. |
| Payments |
| § 296.73 - Circumstances under which payment may be made. |
| Penalties |
| § 296.80 - Penalties. |
| Admimistrative Provisions |
| § 296.81 - Delegations of the Director. |
| Definitions |
| § 296.72 - Meaning of terms. |
| Subpart F - Distribution of Cigarettes |
| Records |
| § 296.146 - General requirements. |
| § 296.147 - Required information. |
| § 296.150 - Retention of records. |
| Penalties and Forfeitures |
| § 296.154 - Penalties. |
| § 296.155 - Forfeitures. |
| General |
| § 296.141 - Scope of subpart. |
| § 296.142 - Territorial extent. |
| § 296.143 - Meaning of terms. |
| Other Provisions Relating to the Distribution of Cigarettes |
| § 296.153 - Authority of ATF officers to enter business premises. |
| Subpart G - Dealers in Tobacco Products |
| § 296.161 - Scope of subpart. |
| § 296.162 - Territorial extent. |
| § 296.163 - Meaning of terms. |
| § 296.164 - Authority of ATF officers to enter premises. |
| § 296.165 - Interference with administration. |
| § 296.166 - Dealing in tobacco products. |
| § 296.167 - Liability to tax. |
| § 296.168 - Liability to penalties and forfeitures. |
| Subpart I - Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002 |
| § 296.197 - Return. |
| § 296.198 - Inventory. |
| § 296.199 - Retention of records. |
| § 296.200 - Refund of floor stocks tax. |
| Compute Tax Liability |
| § 296.221 - Determine amount of tax due. |
| § 296.222 - Floor stocks tax rates. |
| § 296.223 - Apply tax credit. |
| Alternate Methods or Procedures |
| § 296.261 - Purpose of an alternate method or procedure. |
| § 296.262 - How to apply for approval. |
| § 296.263 - Conditions for approval. |
| § 296.264 - Withdrawal of an alternate method or procedure. |
| General |
| § 296.191 - Purpose of this subpart. |
| § 296.192 - Terms used in this subpart. |
| § 296.193 - Floor stocks tax defined. |
| § 296.194 - Persons liable for this tax. |
| § 296.195 - Persons not liable for this tax. |
| § 296.196 - Floor stocks requirements. |
| Claims |
| § 296.251 - Before filing a claim. |
| § 296.252 - When to file a claim for errors on return. |
| § 296.253 - How to file a claim for errors on return. |
| § 296.254 - Destruction of cigarettes by a Presidentially-declared major disaster. |
| § 296.255 - Additional reasons for filing a claim. |
| Inventories |
| § 296.201 - Establish quantities of cigarettes. |
| § 296.202 - Inventory for cigarettes with export markings. |
| § 296.203 - How to identify cigarettes with export markings. |
| § 296.204 - When to take inventory. |
| § 296.205 - Physical inventory requirements. |
| § 296.206 - Book or record inventory requirements. |
| § 296.207 - Cigarettes in transit. |
| § 296.208 - Guidelines to determine title of cigarettes in transit. |
| § 296.209 - Cigarettes in a foreign trade zone. |
| § 296.210 - Cigarettes held in bond. |
| § 296.211 - Unmerchantable cigarettes. |
| § 296.212 - Cigarettes in vending machines. |
| § 296.213 - Cigarettes marked “not for sale” or “complimentary”. |
| Records |
| § 296.241 - Required records. |
| § 296.242 - Period for maintaining records. |
| § 296.243 - Cigarettes at multiple locations. |
| § 296.244 - Where records must be maintained. |
| § 296.245 - Errors in records. |
| ATF Authorities |
| § 296.270 - Delegations of the Director. |
| § 296.271 - Entry, examination and testimony. |
| § 296.272 - Issuance of summons. |
| § 296.273 - Refusing entry or examination. |
| § 296.274 - Penalties for failure to comply. |
| Filing Requirements |
| § 296.231 - How to obtain a tax return. |
| § 296.232 - Prepare tax return. |
| § 296.233 - How to pay. |
| § 296.234 - Tax return due dates. |
| § 296.235 - Filing requirements for multiple locations. |
| § 296.236 - Cigarettes in a warehouse. |
| § 296.237 - Controlled group members. |