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
§ 5708 - Losses caused by disaster
§ 5712 - Application for permit
§ 5713 - Permit
§ 5721 - Inventories
§ 5722 - Reports
§ 5723 - Packages, marks, labels, and notices
§ 5741 - Records to be maintained
§ 5754 - Restriction on importation of previously exported tobacco products
§ 5761 - Civil penalties
§ 5762 - Criminal penalties
§ 5763 - Forfeitures
§ 6301 - Collection authority
§ 6302 - Mode or time of collection
§ 6313 - Fractional parts of a cent
§ 6402 - Authority to make credits or refunds
§ 6404 - Abatements
§ 7101 - Form of bonds
§ 7212 - Attempts to interfere with administration of internal revenue laws
§ 7342 - Penalty for refusal to permit entry or examination
§ 7606 - Entry of premises for examination of taxable objects
§ 7651 - Administration and collection of taxes in possessions
§ 7652 - Shipments to the United States
§ 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 41 after this date.