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Code of Federal Regulations (Last Updated: July 5, 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 B - Tobacco |
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Part 40 - Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
Subpart A - Scope of Regulations |
§ 40.1 - Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco. |
§ 40.2 - Territorial extent. |
Subpart B - Definitions |
§ 40.11 - Meaning of terms. |
Subpart C - Taxes |
§ 40.21 - Cigar tax rates. |
§ 40.22 - Determination of sale price of large cigars. |
§ 40.23 - Cigarette tax rates. |
§ 40.24 - Classification of cigarettes. |
§ 40.25 - Smokeless tobacco tax rates. |
§ 40.26 - Persons liable for tax. |
§ 40.27 - Assessment. |
§ 40.25a - Pipe tobacco and roll-your-own tobacco tax rates and classification. |
Subpart D - Administrative Provisions |
§ 40.41 - Forms prescribed. |
§ 40.42 - Authority of Appropriate TTB officers to enter premises. |
§ 40.43 - Interference with administration. |
§ 40.44 - Disposal of forfeited, condemned, and abandoned tobacco products. |
§ 40.45 - Alternate methods or procedures. |
§ 40.46 - Emergency variations from requirements. |
§ 40.47 - Other businesses within factory. |
§ 40.48 - Penalties and forfeitures. |
§ 40.49 - Delegations of the Administrator. |
Subpart E - Qualification Requirements for Manufacturers of Tobacco Products |
§ 40.61 - Qualification. |
§ 40.62 - Application for permit. |
§ 40.63 - Corporate documents. |
§ 40.64 - Articles of partnership or association. |
§ 40.65 - Trade name certificate. |
§ 40.66 - Bond. |
§ 40.67 - Blanket bond. |
§ 40.68 - Power of attorney. |
§ 40.69 - Factory premises. |
§ 40.70 - Separation of and access to factory. |
§ 40.71 - Factories established prior to October 1, 1961. |
§ 40.72 - Use of factory premises. |
§ 40.73 - Additional information. |
§ 40.74 - Investigation of applicant. |
§ 40.75 - Issuance of permit. |
§ 40.76 - Retention of permit and supporting documents. |
§ 40.61a - Transitional rule. |
Subpart F - Changes After Original Qualification of Manufacturers of Tobacco Products |
Changes in Ownership and Control |
§ 40.101 - Fiduciary successor. |
§ 40.102 - Transfer of ownership. |
§ 40.103 - Change in officers, directors, or stockholders of a corporation. |
§ 40.104 - Change in control of a corporation. |
Changes in Location of Factory |
§ 40.111 - Change in location. |
§ 40.112 - Change in address. |
§ 40.113 - Change in location to another region. |
§ 40.114 - Extension or curtailment of factory. |
Changes in Name |
§ 40.91 - Change in individual name. |
§ 40.92 - Change in trade name. |
§ 40.93 - Change in corporate name. |
Subpart G - Bonds and Extensions of Coverage of Bonds |
§ 40.131 - Corporate surety. |
§ 40.132 - Deposit of securities in lieu of corporate surety. |
§ 40.133 - Amount of individual bond. |
§ 40.134 - Amount of blanket bond. |
§ 40.135 - Strengthening bond. |
§ 40.136 - Superseding bond. |
§ 40.137 - Extension of coverage of bond. |
§ 40.138 - Approval of bond and extension of coverage of bond. |
§ 40.139 - Termination of bond. |
§ 40.140 - Release of pledged securities. |
Subpart H - Operations by Manufacturers of Tobacco Products |
Other Provisions Relating to Operations |
§ 40.251 - Emergency storage. |
§ 40.252 - Reduction of tobacco products to materials. |
§ 40.253 - Destruction. |
§ 40.254 - Receipt into factory. |
§ 40.255 - Shortages and overages in inventory. |
§ 40.256 - Minimum manufacturing and activity requirements. |
§ 40.257 - Processed tobacco. |
Packages |
§ 40.211 - Package. |
§ 40.212 - Mark. |
§ 40.213 - Tobacco products labeled for export. |
§ 40.214 - Notice for cigars. |
§ 40.215 - Notice for cigarettes. |
§ 40.216 - Notice for smokeless tobacco. |
§ 40.217 - Repackaging. |
§ 40.216a - Notice for pipe tobacco. |
§ 40.216b - Notice for roll-your-own tobacco. |
§ 40.216c - Package use-up rule. |
Determination and Payment of Taxes on Tobacco Products. |
Records |
§ 40.181 - General. |
§ 40.182 - Record of tobacco and processed tobacco. |
§ 40.183 - Record of tobacco products. |
§ 40.184 - Record of removals subject to tax. |
§ 40.185 - Retention of records. |
§ 40.186 - Record in support of transfers in bond. |
§ 40.187 - Record of sales prices of large cigars. |
Inventories and Reports |
§ 40.201 - Inventories. |
§ 40.202 - Reports. |
§ 40.203 - Statistical classification of large cigars. |
Determination and Payment of Taxes on Tobacco Products |
§ 40.161 - Determination of tax and method of payment. |
§ 40.162 - Semimonthly tax return. |
§ 40.163 - Semimonthly tax return periods. |
§ 40.164 - Special rule for taxes due for the month of September. |
§ 40.165 - Times for filing semimonthly return. |
§ 40.166 - Default, prepayment of tax required. |
§ 40.167 - Prepayment tax return. |
§ 40.168 - Remittance with return. |
§ 40.169 - Employer identification number. |
§ 40.170 - Application for employer identification number. |
§ 40.171 - Execution and filing of Form SS-4. |
§ 40.165a - Payment of tax by electronic fund transfer. |
Exemption from Taxes on Tobacco Products |
§ 40.231 - Consumption by employees. |
§ 40.232 - Experimental purposes. |
§ 40.233 - Transfer in bond. |
§ 40.234 - Removal for use of the United States. |
§ 40.235 - Removal for export purposes. |
§ 40.236 - Release from customs custody. |
Other Provisions Relating to Tobacco Products |
Subpart I - Claims by Manufacturers |
Tobacco Products Withdrawn from the Market |
§ 40.311 - Action by claimant. |
§ 40.312 - Action by the appropriate TTB officer. |
§ 40.313 - Disposition of tobacco products and schedule. |
Tobacco Products Lost or Destroyed |
§ 40.301 - Action by claimant. |
General |
§ 40.281 - Abatement of assessment. |
§ 40.282 - Allowance of tax. |
§ 40.283 - Credit or refund of tax. |
§ 40.284 - Remission of tax liability. |
§ 40.285 - [Reserved] |
§ 40.286 - Refund of overpayment. |
§ 40.287 - Remission of tax liability on shortage. |
Subpart J - Suspension and Discontinuance of Operations by Manufacturers |
§ 40.331 - Discontinuance of operations. |
§ 40.332 - Suspension and revocation of permit. |
Subpart K - Manufacture of Cigarette Papers and Tubes |
Special (Occupational) Taxes |
§ 40.371 - Liability for special tax. |
§ 40.372 - Rate of special tax. |
§ 40.373 - Cross reference. |
§ 40.374 - Issuance, distribution, and examination of special tax stamps. |
§ 40.375 - Changes in special tax stamps. |
§§ 40.374--40.375 - [Reserved] |
Taxes |
§ 40.351 - Cigarette papers. |
§ 40.352 - Cigarette tubes. |
§ 40.353 - Persons liable for tax. |
§ 40.354 - Determination of tax and method of payment. |
§ 40.355 - Return of manufacturer. |
§ 40.356 - Adjustments in the return of manufacturer. |
§ 40.357 - Payment of tax by electronic fund transfer. |
§ 40.358 - Assessment. |
§ 40.359 - Employer identification number. |
§ 40.360 - Application for employer identification number. |
§ 40.361 - Execution and filing of Form SS-4. |
Claims by Manufacturers |
§ 40.471 - Abatement. |
§ 40.472 - Allowance. |
§ 40.473 - Credit or refund. |
§ 40.474 - Remission. |
§ 40.475 - Action by claimant. |
§ 40.476 - Action by claimant. |
§ 40.477 - Action by the appropriate TTB officer. |
§ 40.478 - Disposition of cigarette papers and tubes and schedule. |
General |
§ 40.382 - Authority of TTB officers to enter premises. |
§ 40.383 - Interference with administration. |
§ 40.384 - Disposal of forfeited, condemned, and abandoned cigarette papers and tubes. |
§ 40.385 - Alternate methods or procedures. |
§ 40.386 - Emergency variations from requirements. |
§ 40.387 - Penalties and forfeitures. |
Qualification Requirements for Manufacturers |
§ 40.391 - Persons required to qualify. |
§ 40.392 - Bond. |
§ 40.393 - Power of attorney. |
§ 40.394 - Notice of approval of bond. |
§ 40.395 - Change in name. |
§ 40.396 - Change in proprietorship. |
§ 40.397 - Change in location. |
§ 40.401 - Corporate surety. |
§ 40.402 - Two or more corporate sureties. |
§ 40.403 - Deposit of securities in lieu of corporate surety. |
§ 40.404 - Amount of bond. |
§ 40.405 - Strengthening bond. |
§ 40.406 - Superseding bond. |
§ 40.407 - Extension of coverage of bond. |
§ 40.408 - Approval of bond and extension of coverage of bond. |
§ 40.409 - Termination of liability of surety under bond. |
§ 40.410 - Release of pledged securities. |
Operations by Manufacturers |
§ 40.421 - General. |
§ 40.422 - General. |
§ 40.423 - Opening. |
§ 40.424 - Monthly. |
§ 40.425 - Special. |
§ 40.426 - Closing. |
§ 40.431 - General. |
§ 40.432 - Opening. |
§ 40.433 - Special. |
§ 40.434 - Closing. |
§ 40.435 - General. |
§ 40.441 - General. |
§ 40.451 - Transfer in bond. |
§ 40.452 - Release from customs custody. |
§ 40.453 - Use of the United States. |
§ 40.454 - Removal for export purposes. |
§ 40.461 - Discontinuance of operations. |
Subpart L - Manufacture of Processed Tobacco |
Operations by Manufacturers of Processed Tobacco |
§ 40.521 - Record of tobacco and processed tobacco. |
§ 40.522 - Reports. |
§ 40.523 - Inventories. |
§ 40.524 - Retention of documents. |
§ 40.525 - Discontinuance of operations. |
§ 40.526 - Minimum manufacturing and activity requirements. |
§ 40.527 - Authorization to package processed tobacco. |
§ 40.528 - Suspension and revocation of permit. |
Qualification Requirements for Manufacturers of Processed Tobacco |
§ 40.491 - Persons required to qualify. |
§ 40.492 - Application for permit. |
§ 40.493 - Transitional rule. |
§ 40.494 - Corporate documents. |
§ 40.495 - Articles of partnership or association. |
§ 40.496 - Trade name certificate. |
§ 40.497 - Additional information. |
§ 40.498 - Investigation of applicant. |
§ 40.499 - Notice of contemplated disapproval. |
§ 40.500 - Issuance of permit. |
§ 40.501 - Retention of permit and supporting documents. |
§ 40.502 - Factory premises. |
Other Provisions Relating to Manufacturers of Processed Tobacco |
§ 40.531 - Alternate methods or procedures. |
§ 40.532 - Emergency variations from requirements. |
§ 40.533 - Penalties and forfeitures. |
§ 40.534 - Power of attorney. |
Changes After Qualification |
§ 40.511 - Change in name. |
§ 40.512 - Change in ownership or control. |
§ 40.513 - Change in location or address of factory. |
Subpart Ca - Special (Occupational) Taxes |
§ 40.31 - Liability for special tax. |
§ 40.32 - Rates of special tax. |
§ 40.33 - Cross reference. |
§ 40.34 - Employer identification number. |
§ 40.35 - Issuance, distribution, and examination of special tax stamps. |
§ 40.36 - Changes in special tax stamps. |
§§ 40.34--40.36 - [Reserved] |