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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 |
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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. |