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]