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Code of Federal Regulations (Last Updated: October 10, 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 I - Claims |
| General |
| § 275.161 - Abatement of assessment. |
| § 275.162 - Losses caused by disaster occurring after September 2, 1958. |
| § 275.163 - Refund of tax. |
| Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed |
| § 275.165 - Action by taxpayer. |
| Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market |
| § 275.170 - Reduction of tobacco products to materials; ATF action. |
| § 275.171 - Reduction of tobacco products to materials, action by regional director (compliance). |
| § 275.172 - Return to nontaxpaid status, action by taxpayer. |
| § 275.173 - Return to nontaxpaid status, action by regional director (compliance). |
| § 275.174 - Disposition of tobacco products and cigarette papers and tubes, and schedule. |