27 CFR Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
prev next
- 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)
- Subpart B - Administrative Provisions (§§ 46.21 - 46.22)
- Subpart C - Disaster Loss Claims (§§ 46.71 - 46.81)
- Subpart D - Rules for Special (Occupational) Tax (§§ 46.91 - 46.138)
- Subparts E-F [Reserved]
- Subpart G - Dealers in Tobacco Products (§§ 46.161 - 46.168)
- Subpart H [Reserved]
- 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:
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.
{'United States Code': [{'Title': '49', 'Section': '782', 'headtext': '', 'cleanpath': '/uscode/text/49/782'}, {'Title': '18', 'Section': '2341', 'headtext': ' Definitions', 'cleanpath': '/uscode/text/18/2341'}, {'Title': '18', 'Section': '2342', 'headtext': ' Unlawful acts', 'cleanpath': '/uscode/text/18/2342'}, {'Title': '18', 'Section': '2343', 'headtext': ' Recordkeeping, reporting, and inspection', 'cleanpath': '/uscode/text/18/2343'}, {'Title': '18', 'Section': '2344', 'headtext': ' Penalties', 'cleanpath': '/uscode/text/18/2344'}, {'Title': '18', 'Section': '2345', 'headtext': ' Effect on State and local law', 'cleanpath': '/uscode/text/18/2345'}, {'Title': '18', 'Section': '2346', 'headtext': ' Enforcement and regulations', 'cleanpath': '/uscode/text/18/2346'}, {'Title': '44', 'Section': '3504', 'headtext': ' Authority and functions of Director', 'cleanpath': '/uscode/text/44/3504'}, {'Title': '26', 'Section': '5061', 'headtext': ' Method of collecting tax', 'cleanpath': '/uscode/text/26/5061'}, {'Title': '26', 'Section': '5708', 'headtext': ' Losses caused by disaster', 'cleanpath': '/uscode/text/26/5708'}, {'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': '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': '5754', 'headtext': ' Restriction on importation of previously exported tobacco products', 'cleanpath': '/uscode/text/26/5754'}, {'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': '6001', 'headtext': ' Notice or regulations requiring records, statements, and special returns', 'cleanpath': '/uscode/text/26/6001'}, {'Title': '26', 'Section': '6601', 'headtext': ' Interest on underpayment, nonpayment, or extensions of time for payment, of tax', 'cleanpath': '/uscode/text/26/6601'}, {'Title': '26', 'Section': '6621', 'headtext': ' Determination of rate of interest', 'cleanpath': '/uscode/text/26/6621'}, {'Title': '26', 'Section': '6622', 'headtext': ' Interest compounded daily', 'cleanpath': '/uscode/text/26/6622'}, {'Title': '26', 'Section': '7212', 'headtext': ' Attempts to interfere with administration of internal revenue laws', 'cleanpath': '/uscode/text/26/7212'}, {'Title': '26', 'Section': '7342', 'headtext': ' Penalty for refusal to permit entry or examination', 'cleanpath': '/uscode/text/26/7342'}, {'Title': '26', 'Section': '7602', 'headtext': ' Examination of books and witnesses', 'cleanpath': '/uscode/text/26/7602'}, {'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'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}