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

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Authority:

18 U.S.C. 2341-2346 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.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

U.S. Code: Title 18 - CRIMES AND CRIMINAL PROCEDURE

§ 2341 - Definitions

§ 2342 - Unlawful acts

§ 2343 - Recordkeeping, reporting, and inspection

§ 2344 - Penalties

§ 2345 - Effect on State and local law

§ 2346 - Enforcement and regulations

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5061 - Method of collecting tax

§ 5708 - Losses caused by disaster

§ 5731 - Imposition and rate of tax