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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 |
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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. |