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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 275 - IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
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Subpart D - Taxes |
| Tax Rates |
| § 275.30 - Pipe tobacco and roll-your-own tobacco. |
| § 275.31 - Cigar tax rates. |
| § 275.32 - Cigarette tax rates. |
| § 275.33 - Smokeless tobacco tax rates. |
| § 275.34 - Cigarette papers. |
| § 275.35 - Cigarette tubes. |
| Assessment of Taxes |
| § 275.60 - Assessment. |
| Exemptions From Taxes |
| Customs' Collection of Taxes |
| § 275.62 - Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States. |
| § 275.63 - Payment of tax by electronic fund transfer. |
| Liability for and Payment of Taxes |
| § 275.40 - Persons liable for tax. |
| § 275.41 - Determination and payment of tax. |
| Exemptions From Taxes and Permits |
| § 275.50 - Exemptions. |
| Classification of Large Cigars and Cigarettes |
| § 275.37 - [Reserved] |
| § 275.38 - Cigarettes. |
| § 275.39 - Determination of sale price of large cigars. |