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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 290 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX |
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Subpart Ba - Special (Occupational) Taxes |
| § 290.31 - Liability for special tax. |
| § 290.32 - Rate of special tax. |
| § 290.33 - Special tax returns. |
| § 290.34 - Employer identification number. |
| § 290.35 - Issuance, distribution, and examination of special tax stamps. |
| § 290.36 - Changes in special tax stamps. |