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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 B - Tobacco |
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Part 40 - Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
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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 |