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Any dealer who fails to comply with the provisions of this subpart becomes liable to the civil and criminal penalties, and forfeitures, provided by law.
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.
§ 2341 - Definitions
§ 2342 - Unlawful acts
§ 2343 - Recordkeeping, reporting, and inspection
§ 2344 - Penalties
§ 2345 - Effect on State and local law
§ 2346 - Enforcement and regulations
§ 5061 - Method of collecting tax
§ 5708 - Losses caused by disaster
§ 5731 - Imposition and rate of tax
§ 5732 - Payment of tax
§ 5733 - Provisions relating to liability for occupational taxes
§ 5734 - Application of State laws
§ 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
§ 5761 - Civil penalties
§ 5762 - Criminal penalties
§ 5763 - Forfeitures
§ 6001 - Notice or regulations requiring records, statements, and special returns
§ 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§ 6621 - Determination of rate of interest
§ 6622 - Interest compounded daily
§ 7212 - Attempts to interfere with administration of internal revenue laws
§ 7342 - Penalty for refusal to permit entry or examination
§ 7602 - Examination of books and witnesses
§ 7606 - Entry of premises for examination of taxable objects
§ 7805 - Rules and regulations
§ 3504 - Authority and functions of Director