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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 41 - Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
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Subpart D - Taxes |
| Classification of Large Cigars and Cigarettes |
| § 41.37 - [Reserved] |
| § 41.38 - Cigarettes. |
| § 41.39 - Determination of sale price of large cigars. |
| Exemptions from Taxes and Permits |
| § 41.50 - Exemptions. |
| Liability for and Payment of Taxes |
| § 41.40 - Persons liable for tax. |
| § 41.41 - Determination and payment of tax. |
| Tax Rates |
| § 41.30 - Pipe tobacco and roll-your-own tobacco tax rates. |
| § 41.31 - Cigar tax rates. |
| § 41.32 - Cigarette tax rates. |
| § 41.33 - Smokeless tobacco tax rates. |
| § 41.34 - Cigarette papers. |
| § 41.35 - Cigarette tubes. |
| Customs' Collection of Taxes |
| § 41.62 - Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States. |
| § 41.63 - Payment of tax by electronic fund transfer. |
| Assessment of Taxes |
| § 41.60 - Assessment. |