Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter B - Tobacco |
Part 40 - Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
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Tobacco Products Withdrawn from the Market |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. |