27 CFR 40, Subpart H - Operations by Manufacturers of Tobacco Products
- — Determination and Payment of Taxes on Tobacco Products
- § 40.161 — Determination of tax and method of payment.
- § 40.162 — Semimonthly tax return.
- § 40.163 — Semimonthly tax return periods.
- § 40.164 — Special rule for taxes due for the month of September.
- § 40.165 — Times for filing semimonthly return.
- § 40.165a — Payment of tax by electronic fund transfer.
- § 40.166 — Default, prepayment of tax required.
- § 40.167 — Prepayment tax return.
- § 40.168 — Remittance with return.
- § 40.169 — Employer identification number.
- § 40.170 — Application for employer identification number.
- § 40.171 — Execution and filing of Form SS-4.
- — Records
- § 40.181 — General.
- § 40.182 — Record of processed tobacco.
- § 40.183 — Record of tobacco products.
- § 40.184 — Record of removals subject to tax.
- § 40.185 — Retention of records.
- § 40.186 — Record in support of transfers in bond.
- § 40.187 — Record of sales prices of large cigars.
- — Inventories and Reports
- § 40.201 — Inventories.
- § 40.202 — Reports.
- — Packages
- § 40.211 — Package.
- § 40.212 — Mark.
- § 40.213 — Tobacco products labeled for export.
- § 40.214 — Notice for cigars.
- § 40.215 — Notice for cigarettes.
- § 40.216 — Notice for smokeless tobacco.
- § 40.216a — Notice for pipe tobacco.
- § 40.216b — Notice for roll-your-own tobacco.
- § 40.216c — Package use-up rule.
- § 40.217 — Repackaging.
- — Exemption From Taxes on Tobacco Products
- § 40.231 — Consumption by employees.
- § 40.232 — Experimental purposes.
- § 40.233 — Transfer in bond.
- § 40.234 — Removal for use of the United States.
- § 40.235 — Removal for export purposes.
- § 40.236 — Release from customs custody.
- — Other Provisions Relating to Operations
- § 40.251 — Emergency storage.
- § 40.252 — Reduction of tobacco products to materials.
- § 40.253 — Destruction.
- § 40.254 — Receipt into factory.
- § 40.255 — Shortages and overages in inventory.
- § 40.256 — Minimum manufacturing and activity requirements.
- § 40.257 — Processed tobacco.
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.
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.
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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.
