Tax paid or determined.

Tax paid or determined. The internal revenue tax on tobacco products and cigarette papers and tubes which has actually been paid, or which has been determined pursuant to 26 U.S.C. 5703, and regulations thereunder, at the time of their removal subject to tax payable on the basis of a return.

Source

27 CFR § 46.72

Scoping language

When used in this subpart, the following terms shall have the meanings given in this section, unless the context clearly indicates otherwise. Words in the plural form shall include the singular, and vice versa, and words indicating the masculine gender shall include the feminine. The terms includes and including do not exclude things not listed which are in the same general class.