27 CFR Subpart K - Subpart K—Manufacture of Cigarette Papers and Tubes
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Taxes (§§ 40.351 - 40.361)
- § 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.
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Special (Occupational) Taxes (§§ 40.371 - 40.374--40.375)
- § 40.371 Liability for special tax.
- § 40.372 Rate of special tax.
- § 40.373 Cross reference.
- §§ 40.374-40.375 [Reserved]
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General (§§ 40.382 - 40.387)
- § 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.
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Qualification Requirements for Manufacturers (§§ 40.391 - 40.410)
- § 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.
Original Qualifications -
Operations By Manufacturers (§§ 40.421 - 40.461)
- § 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.
Records -
Claims By Manufacturers (§§ 40.471 - 40.478)
- § 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.
General
Source:
T.D. ATF–384, 61 FR 54085, Oct. 17, 1996, unless otherwise noted.