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Code of Federal Regulations (Last Updated: July 5, 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 |
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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. |