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.
The Alcohol and Tobacco Tax and Trade Bureau is making permanent, with some changes, temporary regulatory amendments promulgated in response to certain changes that the Children's Health Insurance Program Reauthorization Act of 2009 made to the tobacco provisions of the Internal Revenue Code of 1986. The regulatory amendments adopted in this final rule include permit and related requirements for manufacturers and importers of processed tobacco, requirements for manufacturers of tobacco products who also manufacture processed tobacco, and regulations related to the expansion of the definition of roll-your-own tobacco.
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.
§ 5701 - Rate of tax
§ 5702 - Definitions
§ 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
§ 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
§ 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
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 40 after this date.