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This part contains the regulations relating to the exportation (including supplies for vessels and aircraft) of tobacco products and cigarette papers and tubes, without payment of tax; the qualification of, and operations by, export warehouse proprietors; and the allowance of drawback of tax paid on tobacco products, and cigarette papers and tubes exported.
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
§ 5754 - Restriction on importation of previously exported tobacco products
§ 6061 - Signing of returns and other documents
§ 6065 - Verification of returns
§ 6151 - Time and place for paying tax shown on returns
§ 6402 - Authority to make credits or refunds
§ 6404 - Abatements
§ 6806 - Occupational tax stamps
§ 7011 - Registration—persons paying a special tax
§ 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
§ 7805 - Rules and regulations
§ 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 2015-11-28
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 44 after this date.
The Alcohol and Tobacco Tax and Trade Bureau is adopting as a final rule, without change, a temporary rule concerning permit and other requirements related to importers and manufacturers of tobacco products and processed tobacco published in the Federal Register on June 27, 2013. The regulatory amendments adopted in this final rule include an extension in the duration of new permits for importers of tobacco products and processed tobacco from three years to five years, a technical correction amending the definition of “Manufacturer of tobacco products” to reflect a statutory change, and a technical correction related to references to the sale price of large cigars. This final rule also permanently incorporates and reissues other TTB regulations pertaining to importer permit requirements for tobacco products as well as minimum manufacturing and marking requirements for tobacco products and cigarette papers and tubes that also were incorporated in the June 27, 2013, temporary rule.