27 CFR Part 41 - Subpart D - Taxes

CFR

Tax Rates (§§ 41.30 - 41.35)
Classification of Large Cigars and Cigarettes (§§ 41.37 - 41.39)
1. § 41.37 [Reserved]
2. § 41.38 Cigarettes.
3. § 41.39 Determination of sale price of large cigars.
Liability for and Payment of Taxes (§§ 41.40 - 41.41)
1. § 41.40 Persons liable for tax.
2. § 41.41 Determination and payment of tax.
Exemptions From Taxes and Permits (§ 41.50)
1. § 41.50 Exemptions.
Assessment of Taxes (§ 41.60)
1. § 41.60 Assessment.
Customs' Collection of Taxes (§§ 41.62 - 41.63)
1. § 41.62 Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
2. § 41.63 Payment of tax by electronic fund transfer.