 |
Code of Federal Regulations (Last Updated: November 8, 2024) |
 |
Title 27 - Alcohol, Tobacco Products and Firearms |
|
|
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
|
|
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
|
|
Part 275 - IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
|
|
Subpart G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States |
Subpart G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
| § 275.101 - General. |
| Release of Puerto Rican Tobacco Products and Cigarette Papers and Tubes From Customs Custody, Without Payment of Tax |
| § 275.135 - Release from customs custody, without payment of tax. |
| § 275.136 - Extension of coverage of bond. |
| § 275.137 - Notice of release. |
| § 275.138 - Action by district director of customs. |
| Deferred Payment of Tax in Puerto Rico on Tobacco Products |
| § 275.109 - Bond required for deferred taxpayment. |
| § 275.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment. |
| § 275.111 - Agreement to Pay Tax. |
| § 275.112 - Tax return. |
| § 275.113 - Return periods. |
| § 275.114 - Time for filing. |
| § 275.115 - Remittance with return. |
| § 275.116 - Default. |
| § 275.117 - Procedure at port of entry. |
| § 275.118 - [Reserved] |
| § 275.119 - Corporate surety. |
| § 275.120 - Deposit of securities in lieu of corporate surety. |
| § 275.121 - Amount and Account of bond. |
| § 275.122 - Strengthening bond. |
| § 275.123 - Superseding bond. |
| § 275.124 - Extension of coverage of bond. |
| § 275.125 - Approval of bond and extension of coverage of bond. |
| § 275.126 - Termination of bond. |
| § 275.127 - Application of surety for relief from bond. |
| § 275.128 - Relief of surety from bond. |
| § 275.129 - Release of pledged securities. |
| § 275.139 - Records. |
| § 275.140 - Taxpayment in the United States. |
| § 275.141 - Reports. |
| § 275.114a - Qualification for extended deferral. |
| §§ 275.135--275.138 - [Reserved] |
| § 275.115a - Payment of tax by electronic fund transfer. |
| §§ 275.117--275.118 - [Reserved] |
| Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes |
| § 275.105 - Prepayment of tax. |
| § 275.106 - Examination and record of shipment by taxpayer. |
| § 275.107 - Procedure at port of entry. |
| § 275.108 - Disposition of forms by district director of customs. |
| §§ 275.107--275.108 - [Reserved] |