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Code of Federal Regulations (Last Updated: May 6, 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 270 - MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
| Subpart A - Scope of Regulations |
| § 270.1 - Manufacture of tobacco products and cigarette papers and tubes. |
| § 270.2 - Territorial extent. |
| Subpart B - Definitions |
| § 270.11 - Meaning of terms. |
| Subpart C - Taxes |
| § 270.21 - Cigar tax rates. |
| § 270.22 - Determination of sale price of large cigars. |
| § 270.23 - Cigarette tax rates. |
| § 270.24 - Classification of cigarettes. |
| § 270.25 - Smokeless tobacco tax rates. |
| § 270.26 - Persons liable for tax. |
| § 270.27 - Assessment. |
| § 270.22a - Determination of sale price of large cigars removed on or after January 1, 1991. |
| § 270.25a - Pipe tobacco and roll-your-own tobacco tax rates. |
| Subpart D - Administrative Provisions |
| § 270.41 - Forms prescribed. |
| § 270.42 - Authority of ATF officers to enter premises. |
| § 270.43 - Interference with administration. |
| § 270.44 - Disposal of forfeited, condemned, and abandoned tobacco products. |
| § 270.45 - Alternate methods or procedures. |
| § 270.46 - Emergency variations from requirements. |
| § 270.47 - Other businesses within factory. |
| § 270.48 - Penalties and forfeitures. |
| § 270.49 - Delegations of the Director. |
| Subpart E - Qualification Requirements for Manufacturers |
| § 270.61 - Qualification—General. |
| § 270.62 - Application for permit. |
| § 270.63 - Corporate documents. |
| § 270.64 - Articles of partnership or association. |
| § 270.65 - Trade name certificate. |
| § 270.66 - Bond. |
| § 270.67 - Blanket bond. |
| § 270.68 - Power of attorney. |
| § 270.69 - Factory premises. |
| § 270.70 - Separation of and access to factory. |
| § 270.71 - Factories established prior to October 1, 1961. |
| § 270.72 - Use of factory premises. |
| § 270.73 - Additional information. |
| § 270.74 - Investigation of applicant. |
| § 270.75 - Issuance of permit. |
| § 270.76 - Retention of permit and supporting documents. |
| § 270.61a - Transitional rule. |
| § 270.61b - Transitional rule. |
| Subpart F - Changes After Original Qualification of Manufacturers |
| Changes in Location of Factory |
| § 270.111 - Change in location within same region. |
| § 270.112 - Change in address. |
| § 270.113 - Change in location to another region. |
| § 270.114 - Extension or curtailment of factory. |
| Changes in Name |
| § 270.91 - Change in individual name. |
| § 270.92 - Change in trade name. |
| § 270.93 - Change in corporate name. |
| Changes in Ownership and Control |
| § 270.101 - Fiduciary successor. |
| § 270.102 - Transfer of ownership. |
| § 270.103 - Change in officers, directors, or stockholders of a corporation. |
| § 270.104 - Change in control of a corporation. |
| Subpart G - Bonds and Extensions of Coverage of Bonds |
| § 270.131 - Corporate surety. |
| § 270.132 - Deposit of securities in lieu of corporate surety. |
| § 270.133 - Amount of individual bond. |
| § 270.134 - Amount of blanket bond. |
| § 270.135 - Strengthening bond. |
| § 270.136 - Superseding bond. |
| § 270.137 - Extension of coverage of bond. |
| § 270.138 - Approval of bond and extension of coverage of bond. |
| § 270.139 - Termination of bond. |
| § 270.140 - Release of pledged securities. |
| Subpart H - Operations by Manufacturers |
| Other Provisions Relating to Tobacco Products |
| § 270.251 - Emergency storage. |
| § 270.252 - Reduction of tobacco products to materials. |
| § 270.253 - Destruction. |
| § 270.254 - Receipt into factory. |
| § 270.255 - Shortages and overages in inventory. |
| Packages |
| § 270.211 - Package. |
| § 270.212 - Mark. |
| § 270.213 - Tobacco products labeled for export. |
| § 270.214 - Notice for cigars. |
| § 270.215 - Notice for cigarettes. |
| § 270.216 - Notice for smokeless tobacco. |
| § 270.217 - Repackaging. |
| § 270.216a - Notice for pipe tobacco. |
| § 270.216b - Notice for roll-your-own tobacco. |
| § 270.216c - Package use-up rule. |
| Inventories and Reports |
| § 270.201 - Inventories. |
| § 270.202 - Reports. |
| § 270.203 - Statistical classification of large cigars. |
| Determination and Payment of Taxes on Tobacco Products. |
| § 270.161 - Determination of tax and method of payment. |
| § 270.162 - Semimonthly tax return. |
| § 270.163 - Semimonthly tax return periods. |
| § 270.164 - Special rule for taxes due for the month of September (effective after December 31, 1994). |
| § 270.165 - Times for filing semimonthly return. |
| § 270.166 - Default, prepayment of tax required. |
| § 270.167 - Prepayment tax return. |
| § 270.168 - Remittance with return. |
| § 270.169 - Employer identification number. |
| § 270.170 - Application for employer identification number. |
| § 270.171 - Execution and filing of Form SS-4. |
| § 270.165a - Payment of tax by electronic fund transfer. |
| Exemption From Taxes on Tobacco Products |
| § 270.231 - Consumption by employees. |
| § 270.232 - Experimental purposes. |
| § 270.233 - Transfer in bond. |
| § 270.234 - Removal for use of the United States. |
| § 270.235 - Removal for export purposes. |
| § 270.236 - Release from customs custody. |
| Records |
| § 270.181 - General. |
| § 270.182 - Record of tobacco. |
| § 270.183 - Record of tobacco products. |
| § 270.184 - Record of removals subject to tax. |
| § 270.185 - Retention of records. |
| § 270.186 - Record in support of transfers in bond. |
| § 270.187 - Record of sales prices of large cigars. |
| § 270.187a - Record of sale prices of large cigars removed on or after January 1, 1991. |
| Subpart I - Claims by Manufacturers |
| General |
| § 270.281 - Abatement of assessment. |
| § 270.282 - Allowance of tax. |
| § 270.283 - Credit or refund of tax. |
| § 270.284 - Remission of tax liability. |
| § 270.285 - [Reserved] |
| § 270.286 - Refund of overpayment. |
| § 270.287 - Remission of tax liability on shortage. |
| Tobacco Products Withdrawn From the Market |
| § 270.311 - Action by claimant. |
| § 270.312 - Action by regional director (compliance). |
| § 270.313 - Disposition of tobacco products and schedule. |
| Tobacco Products Lost or Destroyed |
| § 270.301 - Action by claimant. |
| Subpart J - Suspension and Discontinuance of Operations by Manufacturers |
| § 270.331 - Discontinuance of operations. |
| § 270.332 - Suspension and revocation of permit. |
| Subpart K - Manufacture of Cigarette Papers and Tubes |
| Taxes |
| § 270.351 - Cigarette papers. |
| § 270.352 - Cigarette tubes. |
| § 270.353 - Persons liable for tax. |
| § 270.354 - Determination of tax and method of payment. |
| § 270.355 - Return of manufacturer. |
| § 270.356 - Adjustments in the return of manufacturer. |
| § 270.357 - Payment of tax by electronic fund transfer. |
| § 270.358 - Assessment. |
| § 270.359 - Employer identification number. |
| § 270.360 - Application for employer identification number. |
| § 270.361 - Execution and filing of Form SS-4. |
| Special (Occupational) Taxes |
| § 270.371 - Liability for special tax. |
| § 270.372 - Rate of special tax. |
| § 270.373 - Special tax returns. |
| § 270.374 - Issuance, distribution, and examination of special tax stamps. |
| § 270.375 - Changes in special tax stamps. |
| Claims By Manufacturers |
| § 270.471 - Abatement. |
| § 270.472 - Allowance. |
| § 270.473 - Credit or refund. |
| § 270.474 - Remission. |
| § 270.475 - Action by claimant. |
| § 270.476 - Action by Claimant. |
| § 270.477 - Action by regional director (compliance). |
| § 270.478 - Disposition of cigarette papers and tubes and schedule. |
| Operations By Manufacturers |
| § 270.421 - General. |
| § 270.422 - General. |
| § 270.423 - Opening. |
| § 270.424 - Monthly. |
| § 270.425 - Special. |
| § 270.426 - Closing. |
| § 270.431 - General. |
| § 270.432 - Opening. |
| § 270.433 - Special. |
| § 270.434 - Closing. |
| § 270.435 - General. |
| § 270.441 - General. |
| § 270.451 - Transfer in bond. |
| § 270.452 - Release from customs custody. |
| § 270.453 - Use of the United States. |
| § 270.454 - Removal for export purposes. |
| § 270.461 - Discontinuance of operations. |
| Qualification Requirements for Manufacturers |
| § 270.391 - Persons required to qualify. |
| § 270.392 - Bond. |
| § 270.393 - Power of attorney. |
| § 270.394 - Notice of approval of bond. |
| § 270.395 - Change in name. |
| § 270.396 - Change in proprietorship. |
| § 270.397 - Change in location. |
| § 270.401 - Corporate surety. |
| § 270.402 - Two or more corporate sureties. |
| § 270.403 - Deposit of securities in lieu of corporate surety. |
| § 270.404 - Amount of bond. |
| § 270.405 - Strengthening bond. |
| § 270.406 - Superseding bond. |
| § 270.407 - Extension of coverage of bond. |
| § 270.408 - Approval of bond and extension of coverage of bond. |
| § 270.409 - Termination of liability of surety under bond. |
| § 270.410 - Release of pledged securities. |
| General |
| § 270.382 - Authority of ATF officers to enter premises. |
| § 270.383 - Interference with administration. |
| § 270.384 - Disposal of forfeited, condemned, and abandoned cigarette papers and tubes. |
| § 270.385 - Alternate methods or procedures. |
| § 270.386 - Emergency variations from requirements. |
| § 270.387 - Penalties and forfeitures. |
| Subpart Ca - Special (Occupational) Taxes |
| § 270.31 - Liability for special tax. |
| § 270.32 - Rates of special tax. |
| § 270.33 - Special tax returns. |
| § 270.34 - Employer identification number. |
| § 270.35 - Issuance, distribution, and examination of special tax stamps. |
| § 270.36 - Changes in special tax stamps. |