27 CFR 40, Subpart K - Manufacture of Cigarette Papers and Tubes
- — Taxes
- § 40.351 — Cigarette papers.
- § 40.352 — Cigarette tubes.
- § 40.353 — Persons liable for tax.
- § 40.354 — Determination of tax and method of payment.
- § 40.355 — Return of manufacturer.
- § 40.356 — Adjustments in the return of manufacturer.
- § 40.357 — Payment of tax by electronic fund transfer.
- § 40.358 — Assessment.
- § 40.359 — Employer identification number.
- § 40.360 — Application for employer identification number.
- § 40.361 — Execution and filing of Form SS-4.
- — Special (Occupational) Taxes
- § 40.371 — Liability for special tax.
- § 40.372 — Rate of special tax.
- § 40.373 — Cross reference.
- §§ 40.374-40.375 — [Reserved]
- — General
- § 40.382 — Authority of TTB officers to enter premises.
- § 40.383 — Interference with administration.
- § 40.384 — Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
- § 40.385 — Alternate methods or procedures.
- § 40.386 — Emergency variations from requirements.
- § 40.387 — Penalties and forfeitures.
- — Qualification Requirements for Manufacturers
- § 40.391 — Persons required to qualify.
- § 40.392 — Bond.
- § 40.393 — Power of attorney.
- § 40.394 — Notice of approval of bond.
- § 40.395 — Change in name.
- § 40.396 — Change in proprietorship.
- § 40.397 — Change in location.
- § 40.401 — Corporate surety.
- § 40.402 — Two or more corporate sureties.
- § 40.403 — Deposit of securities in lieu of corporate surety.
- § 40.404 — Amount of bond.
- § 40.405 — Strengthening bond.
- § 40.406 — Superseding bond.
- § 40.407 — Extension of coverage of bond.
- § 40.408 — Approval of bond and extension of coverage of bond.
- § 40.409 — Termination of liability of surety under bond.
- § 40.410 — Release of pledged securities.
- — Operations By Manufacturers
- § 40.421 — General.
- § 40.422 — General.
- § 40.423 — Opening.
- § 40.424 — Monthly.
- § 40.425 — Special.
- § 40.426 — Closing.
- § 40.431 — General.
- § 40.432 — Opening.
- § 40.433 — Special.
- § 40.434 — Closing.
- § 40.435 — General.
- § 40.441 — General.
- § 40.451 — Transfer in bond.
- § 40.452 — Release from customs custody.
- § 40.453 — Use of the United States.
- § 40.454 — Removal for export purposes.
- § 40.461 — Discontinuance of operations.
- — Claims By Manufacturers
- § 40.471 — Abatement.
- § 40.472 — Allowance.
- § 40.473 — Credit or refund.
- § 40.474 — Remission.
- § 40.475 — Action by claimant.
- § 40.476 — Action by claimant.
- § 40.477 — Action by the appropriate TTB officer.
- § 40.478 — Disposition of cigarette papers and tubes and schedule.
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.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
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§ 5762
§ 5763
§ 6061
§ 6065
§ 6423
§ 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.
GPO FDSys XML | Text type regulations.gov FR Doc. 2012-15190 RIN 1513-AB72 Docket No. TTB-2009-0002 T.D. TTB-104 Re: T.D. TTB-78, Notice No. 95 and Notice No. 98 T.D. TTB-80 T.D. TTB-81 and Notice No. 99 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 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.