27 CFR Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

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Source:
26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.
Editorial Note:
Nomenclature changes to part 40 appear by T.D. ATF-460, 66 FR 39094-39096, July 27, 2001; T.D. ATF-464, 66 FR 43479, Aug. 20, 2001; and T.D. TTB-91, 76 FR 5479, Feb. 1, 2011.
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'26', 'Section': '5723', 'headtext': ' Packages, marks, labels, and notices', 'cleanpath': '/uscode/text/26/5723'}, {'Title': '26', 'Section': '5731', 'headtext': ' Imposition and rate of tax', 'cleanpath': '/uscode/text/26/5731'}, {'Title': '26', 'Section': '5732', 'headtext': ' Payment of tax', 'cleanpath': '/uscode/text/26/5732'}, {'Title': '26', 'Section': '5733', 'headtext': ' Provisions relating to liability for occupational taxes', 'cleanpath': '/uscode/text/26/5733'}, {'Title': '26', 'Section': '5734', 'headtext': ' Application of State laws', 'cleanpath': '/uscode/text/26/5734'}, {'Title': '26', 'Section': '5741', 'headtext': ' Records to be maintained', 'cleanpath': '/uscode/text/26/5741'}, {'Title': '26', 'Section': '5751', 'headtext': ' Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal', 'cleanpath': '/uscode/text/26/5751'}, {'Title': '26', 'Section': '5753', 'headtext': ' Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes', 'cleanpath': '/uscode/text/26/5753'}, {'Title': '26', 'Section': '5761', 'headtext': ' Civil penalties', 'cleanpath': '/uscode/text/26/5761'}, {'Title': '26', 'Section': '5762', 'headtext': ' Criminal penalties', 'cleanpath': '/uscode/text/26/5762'}, {'Title': '26', 'Section': '5763', 'headtext': ' Forfeitures', 'cleanpath': '/uscode/text/26/5763'}, {'Title': '26', 'Section': '6061', 'headtext': ' Signing of returns and other documents', 'cleanpath': '/uscode/text/26/6061'}, {'Title': '26', 'Section': '6065', 'headtext': ' Verification of returns', 'cleanpath': '/uscode/text/26/6065'}, {'Title': '26', 'Section': '6109', 'headtext': ' Identifying numbers', 'cleanpath': '/uscode/text/26/6109'}, {'Title': '26', 'Section': '6151', 'headtext': ' Time and place for paying tax shown on returns', 'cleanpath': '/uscode/text/26/6151'}, {'Title': '26', 'Section': '6301', 'headtext': ' Collection authority', 'cleanpath': '/uscode/text/26/6301'}, {'Title': '26', 'Section': '6302', 'headtext': ' Mode or time of collection', 'cleanpath': '/uscode/text/26/6302'}, {'Title': '26', 'Section': '6311', 'headtext': ' Payment of tax by commercially acceptable means', 'cleanpath': '/uscode/text/26/6311'}, {'Title': '26', 'Section': '6313', 'headtext': ' Fractional parts of a cent', 'cleanpath': '/uscode/text/26/6313'}, {'Title': '26', 'Section': '6402', 'headtext': ' Authority to make credits or refunds', 'cleanpath': '/uscode/text/26/6402'}, {'Title': '26', 'Section': '6404', 'headtext': ' Abatements', 'cleanpath': '/uscode/text/26/6404'}, {'Title': '26', 'Section': '6423', 'headtext': ' Conditions to allowance in the case of alcohol and tobacco taxes', 'cleanpath': '/uscode/text/26/6423'}, {'Title': '26', 'Section': '6676', 'headtext': ' Erroneous claim for refund or credit', 'cleanpath': '/uscode/text/26/6676'}, {'Title': '26', 'Section': '6806', 'headtext': ' Occupational tax stamps', 'cleanpath': '/uscode/text/26/6806'}, {'Title': '26', 'Section': '7011', 'headtext': ' Registration—persons paying a special tax', 'cleanpath': '/uscode/text/26/7011'}, {'Title': '26', 'Section': '7212', 'headtext': ' Attempts to interfere with administration of internal revenue laws', 'cleanpath': '/uscode/text/26/7212'}, {'Title': '26', 'Section': '7325', 'headtext': ' Personal property valued at $100,000 or less', 'cleanpath': '/uscode/text/26/7325'}, {'Title': '26', 'Section': '7342', 'headtext': ' Penalty for refusal to permit entry or examination', 'cleanpath': '/uscode/text/26/7342'}, {'Title': '26', 'Section': '7502', 'headtext': ' Timely mailing treated as timely filing and paying', 'cleanpath': '/uscode/text/26/7502'}, {'Title': '26', 'Section': '7503', 'headtext': ' Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday', 'cleanpath': '/uscode/text/26/7503'}, {'Title': '26', 'Section': '7606', 'headtext': ' Entry of premises for examination of taxable objects', 'cleanpath': '/uscode/text/26/7606'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}, {'Title': '31', 'Section': '9301', 'headtext': ' Definitions', 'cleanpath': '/uscode/text/31/9301'}, {'Title': '31', 'Section': '9303', 'headtext': ' Use of eligible obligations instead of surety bonds', 'cleanpath': '/uscode/text/31/9303'}, {'Title': '31', 'Section': '9304', 'headtext': ' Surety corporations', 'cleanpath': '/uscode/text/31/9304'}, {'Title': '31', 'Section': '9306', 'headtext': ' Surety corporations acting outside area of incorporation and place of principal office', 'cleanpath': '/uscode/text/31/9306'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}