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U.S. Code of Federal Regula...
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Title 27—Alcohol, Tobacco P...
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CHAPTER I—ALCOHOL AND TOBAC...
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PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARE...
PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
§ 41.1 - Importation of tobacco products, cigarette papers and tubes, and processed tobacco.
§ 41.11 - Meaning of terms.
§ 41.21 - Forms prescribed.
§ 41.22 - Retention of records.
§ 41.23 - Authority of TTB officers to enter premises.
§ 41.24 - Interference with administration.
§ 41.25 - Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.
§ 41.26 - Alternate methods or procedures.
§ 41.27 - Emergency variations from requirements.
§ 41.28 - Penalties and forfeitures.
§ 41.29 - Delegations of the Administrator.
§ 41.30 - Pipe tobacco and roll-your-own tobacco tax rates.
§ 41.31 - Cigar tax rates.
§ 41.32 - Cigarette tax rates.
§ 41.33 - Smokeless tobacco tax rates.
§ 41.34 - Cigarette papers.
§ 41.35 - Cigarette tubes.
§ 41.37 - Cigarettes.
§ 41.38 - Cigarettes.
§ 41.39 - Determination of sale price of large cigars.
§ 41.40 - Persons liable for tax.
§ 41.41 - Determination and payment of tax.
§ 41.50 - Exemptions.
§ 41.60 - Assessment.
§ 41.62 - Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
§ 41.63 - Payment of tax by electronic fund transfer.
§ 41.71 - Package.
§ 41.72 - Notice for smokeless tobacco.
§ 41.72a - Notice for pipe tobacco.
§ 41.72b - Notice for roll-your-own tobacco.
§ 41.72c - Package use-up rule.
§ 41.73 - Notice for cigars.
§ 41.74 - Notice for cigarettes.
§ 41.75 - Exemptions.
§ 41.81 - Taxpayment.
§ 41.82 - Restrictions on tobacco products labeled for export.
§ 41.83 - Penalties and forfeiture for products labeled or shipped for export.
§ 41.84 - Entry for warehousing.
§ 41.85 - Release from customs custody of imported tobacco products or cigarette papers or tubes.
§ 41.85a - Release from customs custody of returned articles.
§ 41.86 - Entry process for releases without payment of tax.
§ 41.101 - General.
§ 41.105 - Prepayment of tax.
§ 41.106 - Record of shipment by taxpayer.
§§ 41.107-41.108 - Bond required for deferred taxpayment.
§ 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 - Corporate surety.
§ 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 - Records.
§ 41.139 - Records.
§ 41.140 - Taxpayment in the United States.
§ 41.141 - Reports.
§§ 41.151-41.153 - Abatement of assessment.
§ 41.161 - Abatement of assessment.
§ 41.162 - Losses caused by disaster occurring after September 2, 1958.
§ 41.163 - Refund of tax.
§ 41.165 - Action by taxpayer.
§ 41.170 - Reduction of tobacco products to materials; TTB action.
§ 41.171 - Reduction of tobacco products to materials, action by appropriate TTB officer.
§ 41.172 - Return to nontaxpaid status, action by taxpayer.
§ 41.173 - Return to nontaxpaid status, action by appropriate TTB officer.
§ 41.174 - Disposition of tobacco products and cigarette papers and tubes, and schedule.
§ 41.181 - Records of large cigars.
§ 41.182 - Availability of records.
§ 41.183 - Persons required to qualify.
§ 41.190 - Persons required to qualify.
§ 41.191 - Application for permit.
§ 41.192 - Corporate documents.
§ 41.193 - Corporate documents.
§ 41.194 - Articles of partnership or association.
§ 41.195 - Trade name certificate.
§ 41.196 - Power of attorney.
§ 41.197 - Additional information.
§ 41.198 - Investigation of applicant.
§ 41.199 - Notice of contemplated disapproval.
§ 41.200 - Issuance of permit.
§ 41.201 - Duration of permit.
§ 41.202 - Renewal of permit.
§ 41.203 - Retention of permit and supporting documents.
§ 41.203a - Suspension and revocation of permit.
§ 41.204 - Records and reports in general.
§ 41.205 - Reports.
§ 41.206 - Reports.
§ 41.207 - Maintenance and retention of records and reports.
§ 41.208 - Maintenance and retention of records and reports.
§ 41.220 - Change in individual name.
§ 41.221 - Change in trade name.
§ 41.222 - Change in corporate name.
§ 41.223 - Fiduciary successor.
§ 41.224 - Transfer of ownership.
§ 41.225 - Change in officers, directors, or stockholders of a corporation.
§ 41.226 - Change in control of a corporation.
§ 41.227 - Change in location.
§ 41.228 - Change in address.
§ 41.231 - Persons required to qualify.
§ 41.232 - Application for permit or amendment of existing permit.
§ 41.233 - Transitional rule.
§ 41.234 - Corporate documents.
§ 41.235 - Articles of partnership or association.
§ 41.236 - Trade name certificate.
§ 41.237 - Additional information.
§ 41.238 - Investigation of applicant.
§ 41.239 - Notice of contemplated disapproval.
§ 41.240 - Issuance of permit.
§ 41.241 - Duration of permit.
§ 41.242 - Renewal of permit.
§ 41.243 - Retention of permit and supporting documents.
§ 41.251 - Change in name.
§ 41.252 - Change in ownership or control.
§ 41.253 - Change in location or address.
§ 41.261 - Records.
§ 41.262 - Reports.
§ 41.263 - Maintenance of records and reports.
§ 41.264 - Inventories.
§ 41.265 - Processed tobacco importation process.
§ 41.271 - Power of attorney.
§ 41.272 - Cross reference.
§ 41.273 - Suspension and revocation of permit.