§ 40.161 - Determination of tax and method of payment.

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- 02-9633. Final rule. 02-9633. Elimination of Application To Remove Tobacco Products From Manufacturer's Premises for Experimental Purposes
- 01-25843. Notice of proposed rulemaking. 01-25843. Elimination of Application To Remove Tobacco Products From Manufacturer's Premises For Experimental Purposes (2000R-353P)

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§ 40.161 Determination of tax and method of payment.

Except for removals in bond and transfers in bond, as authorized by law, the taxes imposed on tobacco products by section 5701, I.R.C., shall be determined at the time of removal of such products and paid on the basis of a return, in accordance with the provisions of this part.

(72 Stat. 1417; 26 U.S.C. 5703)

[T.D. 6929, 32 FR 13866, Oct. 5, 1967. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

                    
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§ 40.161 - Determination of tax and method of payment.

§ 40.161 Determination of tax and method of payment.