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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 G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States |
Subpart G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
| § 41.101 - General. |
| Deferred Payment of Tax in Puerto Rico on Tobacco Products |
| § 41.109 - Bond required for deferred taxpayment. |
| § 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment. |
| § 41.111 - Verification of bond and agreement to pay tax. |
| § 41.112 - Tax return. |
| § 41.113 - Return periods. |
| § 41.114 - Time for filing. |
| § 41.115 - Remittance with return. |
| § 41.116 - Default. |
| § 41.119 - Corporate surety. |
| § 41.120 - Deposit of securities in lieu of corporate surety. |
| § 41.121 - Amount and account of bond. |
| § 41.122 - Strengthening bond. |
| § 41.123 - Superseding bond. |
| § 41.124 - Extension of coverage of bond. |
| § 41.125 - Approval of bond and extension of coverage of bond. |
| § 41.126 - Termination of bond. |
| § 41.127 - Application of surety for relief from bond. |
| § 41.128 - Relief of surety from bond. |
| § 41.129 - Release of pledged securities. |
| § 41.139 - Records. |
| § 41.140 - Taxpayment in the United States. |
| § 41.141 - Reports. |
| § 41.114a - Qualification for extended deferral. |
| §§ 41.135--41.138 - [Reserved] |
| § 41.115a - Payment of tax by electronic fund transfer. |
| §§ 41.117--41.118 - [Reserved] |
| Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes |
| § 41.105 - Prepayment of tax. |
| § 41.106 - Record of shipment by taxpayer. |
| §§ 41.107--41.108 - [Reserved] |