27 CFR Part 41 - Subpart G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
prev | next
- § 41.101 General.
-
Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes (§§ 41.105 - 41.107-41.108)
- § 41.105 Prepayment of tax.
- § 41.106 Record of shipment by taxpayer.
- §§ 41.107-41.108 [Reserved]
-
Deferred Payment of Tax in Puerto Rico on Tobacco Products (§§ 41.109 - 41.141)
- § 41.109 Bond required for deferred taxpayment.
- § 41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
- § 41.111 Verification of bond and agreement to pay tax.
- § 41.112 Tax return.
- § 41.113 Return periods.
- § 41.114 Time for filing.
- § 41.114a Qualification for extended deferral.
- § 41.115 Remittance with return.
- § 41.115a Payment of tax by electronic fund transfer.
- § 41.116 Default.
- §§ 41.117-41.118 [Reserved]
- § 41.119 Corporate surety.
- § 41.120 Deposit of securities in lieu of corporate surety.
- § 41.121 Amount and account of bond.
- § 41.122 Strengthening bond.
- § 41.123 Superseding bond.
- § 41.124 Extension of coverage of bond.
- § 41.125 Approval of bond and extension of coverage of bond.
- § 41.126 Termination of bond.
- § 41.127 Application of surety for relief from bond.
- § 41.128 Relief of surety from bond.
- § 41.129 Release of pledged securities.
- §§ 41.135-41.138 [Reserved]
- § 41.139 Records.
- § 41.140 Taxpayment in the United States.
- § 41.141 Reports.