27 CFR Part 46 - PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

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  1. Subpart A—Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes (§§ 46.1 - 46.16)
  2. Subpart B—Administrative Provisions (§§ 46.21 - 46.22)
  3. Subpart C—Disaster Loss Claims (§§ 46.71 - 46.81)
  4. Subpart D—Rules for Special (Occupational) Tax (§§ 46.91 - 46.138)
  5. Subparts E–F [Reserved]
  6. Subpart G—Dealers in Tobacco Products (§§ 46.161 - 46.168)
  7. Subpart H [Reserved]
  8. Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 (§§ 46.191 - 46.274)
Authority:
18 U.S.C. 2341–2346, 26 U.S.C. 5061, 5704, 5708, 5731–5734, 5751, 5754, 5761–5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.
Source:
Redesignated by T.D. ATF–457, 66 FR 32220, June 14, 2001.
Editorial Note:
Nomenclature changes to part 46 appear by T.D. ATF–457, 66 FR 32220, 32221, June 14, 2001.
Cross Reference:

For exportation of tobacco materials, tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax, see part 44.