27 CFR 40.211 - Package.

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§ 40.211 Package.
All tobacco products shall, before removal subject to tax, be put up by the manufacturer in packages which shall be of such construction as will securely contain the products therein and maintain the mark and the notice thereon as required by this part. No package of tobacco products shall have contained therein, attached thereto, or stamped, marked, written, or printed thereon (a) any certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery, (b) any indecent or immoral picture, print, or representation, or (c) any statement or indication that United States tax has been paid. No person may purchase, receive, possess (except for personal consumption), offer for sale, or sell or otherwise dispose of, after removal, any tobacco products that are not put up in packages bearing the marks, labels, and notices, as required under this part.
[T.D. 6871, 31 FR 36, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28081, Aug. 5, 1986 T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. TTB-78, 74 FR 29409, June 22, 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