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

Claim Procedure

§ 46.7 - Execution and filing of claim.

§ 46.8 - Data to be shown in claim.

§ 46.9 - Time for filing claim.

Penalties

§ 46.16 - Penalties.

Bond

§ 46.10 - Bond, Form 2490.

§ 46.11 - Corporate surety.

§ 46.12 - Deposit of securities in lieu of corporate surety.

§ 46.13 - Authority to approve bonds.

§ 46.14 - Termination of liability.

§ 46.15 - Release of pledged securities.

General

§ 46.1 - Scope of regulations in this subpart.

§ 46.2 - Meaning of terms.

§ 46.3 - Applicability to certain credits or refunds.

§ 46.4 - Ultimate burden.

§ 46.5 - Conditions to allowance of credit or refund.

§ 46.6 - Requirements for persons intending to file claim.

Subpart B - Administrative Provisions

§ 46.21 - Delegations of the Administrator.

§ 46.22 - Forms prescribed.

Subpart C - Disaster Loss Claims

§ 46.71 - Scope of subpart.

Payments

§ 46.73 - Circumstances under which payment may be made.

Claims Procedure

§ 46.74 - Execution of claims.

§ 46.75 - Required information for claim.

§ 46.76 - Supporting evidence.

§ 46.77 - Time and place of filing.

§ 46.78 - Action by appropriate TTB officer.

Penalties

§ 46.80 - Penalties.

Destruction of Tobacco Products, and Cigarette Papers and Tubes

§ 46.79 - Supervision.

Admimistrative Provisions

§ 46.81 - [Reserved]

Definitions

§ 46.72 - Meaning of terms.

Subpart D - Rules for Special (Occupational) Tax

§ 46.91 - Scope of subpart.

§ 46.92 - Meaning of terms.

§ 46.93 - Multiple businesses of same ownership and location.

§ 46.94 - Relation to State and municipal law.

§ 46.95 - Liability of partners.

Payment of Special Tax

§ 46.101 - Special tax returns.

§ 46.102 - Employer identification number.

§ 46.103 - Time for filing return and paying tax.

§ 46.104 - Method of payment.

§ 46.105 - Receipt for taxes.

§ 46.106 - Receipt in lieu of stamp prohibited.

§ 46.107 - Penalty for failure to file return or to pay tax.

§ 46.108 - Interest on unpaid tax.

§ 46.109 - Waiver of penalties.

Stamps for Incorrect Period or Incorrect Liability

§ 46.131 - General.

§ 46.132 - Credit for incorrect stamp.

Abatement or Refund of Special Taxes

§ 46.136 - Claims.

§ 46.137 - Time limit on filing of claim for refund.

§ 46.138 - Discontinuance of business.

Special Tax Stamps

§ 46.116 - Issuance, distribution, and examination of special tax stamps.

§ 46.117 - Lost or destroyed stamps.

§ 46.118 - Certificate in lieu of lost or destroyed special tax stamp.

§ 46.119 - Errors disclosed by taxpayers.

§ 46.120 - Errors discovered on inspection.

Changes in Businesses Holding Special (Occupational) Tax Stamps

§ 46.126 - Change in name or address.

§ 46.127 - Change in ownership.

Subparts E--F - XXX

Subpart F - Distribution of Cigarettes

General

§ 46.141 - Scope of subpart.

§ 46.142 - Territorial extent.

§ 46.143 - Meaning of terms.

Other Provisions Relating to the Distribution of Cigarettes

§ 46.153 - Authority of appropriate ATF officers to enter business premises.

Penalties and Forfeitures

§ 46.154 - Penalties.

§ 46.155 - Forfeitures.

Records

§ 46.146 - General requirements.

§ 46.147 - Required information.

§ 46.150 - Retention of records.

Subpart G - Dealers in Tobacco Products

§ 46.161 - Scope of subpart.

§ 46.162 - Territorial extent.

§ 46.163 - Meaning of terms.

§ 46.164 - Authority of TTB officers to enter premises.

§ 46.165 - Interference with administration.

§ 46.166 - Dealing in tobacco products.

§ 46.167 - Liability to tax.

§ 46.168 - Liability to penalties and forfeitures.

Subpart H - XXX

Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009

ATF Authorities

Records

§ 46.241 - Required records.

§ 46.242 - Period for maintaining records.

§ 46.243 - Articles at multiple locations.

§ 46.244 - Location of records.

§ 46.245 - Errors in records.

TTB Authorities

§ 46.270 - [Reserved]

§ 46.271 - Entry, examination and testimony.

§ 46.272 - Issuance of summons.

§ 46.273 - Refusing entry or examination.

§ 46.274 - Penalties for failure to comply.

Tax Liability Calculation

§ 46.221 - Floor stocks tax rates.

§ 46.222 - Determination of amount of tax due.

§ 46.223 - Tax credit.

Compute Tax Liability

Inventories

§ 46.201 - General.

§ 46.202 - Physical inventory requirements.

§ 46.203 - Record (book) inventory requirements.

§ 46.204 - Articles in transit.

§ 46.205 - Guidelines to determine title to articles in transit.

§ 46.206 - Articles in a foreign trade zone.

§ 46.207 - Articles held in bond.

§ 46.208 - Unmerchantable articles.

§ 46.209 - Articles in vending machines.

§ 46.210 - Articles marked “not for sale” or “complimentary”.

§ 46.211 - Unmerchantable cigarettes.

§ 46.212 - Cigarettes in vending machines.

§ 46.213 - Cigarettes marked “not for sale” or “complimentary”.

Filing Requirements

§ 46.231 - Floor stocks tax return.

§ 46.232 - Preparation of floor stocks tax return.

§ 46.233 - Payment of floor stocks tax.

§ 46.234 - Tax payment deadline.

§ 46.235 - Filing requirements for multiple locations.

§ 46.236 - Articles in a warehouse.

§ 46.237 - Controlled group member.

Claims

§ 46.251 - Payment of tax required.

§ 46.252 - Claim based on error on return.

§ 46.253 - Destruction of articles by a Presidentially-declared major disaster.

§ 46.254 - Additional reasons for filing a claim.

§ 46.255 - Additional reasons for filing a claim.

General

§ 46.191 - Purpose of this subpart.

§ 46.192 - Definitions used in this subpart.

§ 46.193 - Persons liable for floor stocks tax.

§ 46.194 - Persons not liable for floor stocks tax.

§ 46.195 - Floor stocks requirements.

§ 46.196 - Floor stocks requirements.

Alternate Methods or Procedures

§ 46.261 - Purpose of an alternate method or procedure.

§ 46.262 - Application.

§ 46.263 - Conditions for approval.

§ 46.264 - Withdrawal of an approval.