27 CFR Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
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- SUBPART A — Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes (§§ 46.1 - 46.16)
- SUBPART B — Administrative Provisions (§§ 46.21 - 46.22)
- SUBPART C — Disaster Loss Claims (§§ 46.71 - 46.81)
- SUBPART D — Rules for Special (Occupational) Tax (§§ 46.91 - 46.138)
- SUBPART E — F [Reserved]
- SUBPART G — Dealers in Tobacco Products (§§ 46.161 - 46.168)
- SUBPART H — [Reserved]
- SUBPART I — Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 (§§ 46.191 - 46.274)
Authority:
18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.
Source:
Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.
Editorial Note:
Nomenclature changes to part 46 appear by T.D. ATF-457, 66 FR 32220, 32221, June 14, 2001.
Cross Reference:
For exportation of tobacco materials, tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax, see part 44.
Title 27 published on 2012-04-01
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.
