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CFR › Title 27 › Chapter I › Subchapter B › Part 40 › Subpart H › Section 40.184

27 CFR 40.184 - Record of removals subject to tax.

There is 1 rule appearing in the Federal Register for 27 CFR 40. Select the tab below to view, or View eCFR (GPOAccess)
§ 40.184
Record of removals subject to tax.
(a) Requirement. Every manufacturer of tobacco products must keep a record of tobacco products removed from the factory subject to tax. The manufacturer must make entries in this record at the time of removal. The record for each removal must show:
(1) The date of removal,
(2) The name and address of the person to whom shipped or delivered,
(3) The kind and quantity of tobacco products removed, and
(4) For large cigars, show the sale price (if the sale price is more than $235.294 per thousand before April 1, 2009, or more than $763.222 per thousand on and after April 1, 2009, you may place a note to that effect in the record instead of the actual price).
(b) Exceptions. (1) The record of removal may consist of the manufacturer's commercial documents, such as copies of invoices, rather than records prepared expressly to meet the requirements of this section. If commercial documents are used, they must be kept at the factory, contain all the details required by this section, and be clear and accurate. Commercial documents that do not show specifically the tax classification of tobacco products (including sale price of large cigars) are still acceptable if they contain adequate information for an appropriate TTB officer to readily ascertain the applicable tax.
(2) Where tobacco products are delivered within the factory directly to the consumer, the record need not show the name and address of the consumer.
(Sec. 2128(c), Pub. L. 94-455, 90 Stat. 1921 ( 26 U.S.C. 5741 ))
[T.D. ATF-420, 64 FR 71941, Dec. 22, 1999, as amended by T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]

Title 27 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2012-06-21; vol. 77 # 120 - Thursday, June 21, 2012
    1. 77 FR 37287 - Implementation of Statutory Amendments Requiring the Qualification of Manufacturers and Importers of Processed Tobacco and Other Amendments Related to Permit Requirements, and the Expanded Definition of Roll-Your-Own Tobacco
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      Effective June 21, 2012, the temporary regulations published in the Federal Register at 74 FR 29401 on June 22, 2009, at 74 FR 37551 on July 29, 2009, and at 74 FR 48650 on September 24, 2009 are adopted as final, and these regulations will no longer have a sunset date of June 22, 2012. The amendments to 27 CFR parts 40 and 41 contained in this rule are effective June 21, 2012.
      27 CFR Parts 40, 41, 44, and 45

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC: Title 26a

§ 5142

§ 5143

§ 5146

§ 5701

§ 5702

§ 5703

§ 5704

§ 5705

§ 5711

§ 5712

§ 5713

§ 5721

§ 5722

§ 5723

§ 5731

§ 5741

§ 5751

§ 5753

§ 5761

§ 5762

§ 5763

§ 6061

§ 6065

§ 6109

§ 6151

§ 6301

§ 6302

§ 6311

§ 6313

§ 6402

§ 6404

§ 6423

§ 6676

§ 6806

§ 7011

§ 7212

§ 7325

§ 7342

§ 7502

§ 7503

§ 7606

§ 7805

USC : Title 31 - MONEY AND FINANCE

§ 9301 - Definitions

§ 9303 - Use of eligible obligations instead of surety bonds

§ 9304 - Surety corporations

§ 9306 - Surety corporations acting outside area of incorporation and place of principal office

Title 27 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 40 after this date.

  • 2012-06-21; vol. 77 # 120 - Thursday, June 21, 2012
    1. 77 FR 37287 - Implementation of Statutory Amendments Requiring the Qualification of Manufacturers and Importers of Processed Tobacco and Other Amendments Related to Permit Requirements, and the Expanded Definition of Roll-Your-Own Tobacco
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      Effective June 21, 2012, the temporary regulations published in the Federal Register at 74 FR 29401 on June 22, 2009, at 74 FR 37551 on July 29, 2009, and at 74 FR 48650 on September 24, 2009 are adopted as final, and these regulations will no longer have a sunset date of June 22, 2012. The amendments to 27 CFR parts 40 and 41 contained in this rule are effective June 21, 2012.
      27 CFR Parts 40, 41, 44, and 45