27 CFR 40.184 - Record of removals subject to tax.

§ 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 2014-04-01

no entries appear in the Federal Register after this date.

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
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5701 - Rate of tax

§ 5703 - Liability for tax and method of payment

§ 5704 - Exemption from tax

§ 5705 - Credit, refund, or allowance of tax

§ 5711 - Bond

§ 5712 - Application for permit

§ 5713 - Permit

§ 5721 - Inventories

§ 5722 - Reports

§ 5723 - Packages, marks, labels, and notices

§ 5731 - Imposition and rate of tax

§ 5732 - Payment of tax

§ 5733 - Provisions relating to liability for occupational taxes

§ 5734 - Application of State laws

§ 5741 - Records to be maintained

§ 5751 - Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal

§ 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

§ 5761 - Civil penalties

§ 5762 - Criminal penalties

§ 5763 - Forfeitures

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6109 - Identifying numbers

§ 6151 - Time and place for paying tax shown on returns

§ 6301 - Collection authority

§ 6302 - Mode or time of collection

§ 6311 - Payment of tax by commercially acceptable means

§ 6313 - Fractional parts of a cent

§ 6402 - Authority to make credits or refunds

§ 6404 - Abatements

§ 6423 - Conditions to allowance in the case of alcohol and tobacco taxes

§ 6676 - Erroneous claim for refund or credit

§ 6806 - Occupational tax stamps

§ 7011 - Registration—persons paying a special tax

§ 7212 - Attempts to interfere with administration of internal revenue laws

§ 7325 - Personal property valued at $100,000 or less

§ 7342 - Penalty for refusal to permit entry or examination

§ 7502 - Timely mailing treated as timely filing and paying

§ 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday

§ 7606 - Entry of premises for examination of taxable objects

§ 7805 - Rules and regulations

U.S. Code: Title 31 - MONEY AND FINANCE