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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 46—MISCELLANEOUS REGULATIONS RELATING TO T...
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
§ 46.1 - Scope of regulations in this subpart.
§ 46.2 - Meaning of terms.
§ 46.3 - Applicability to certain credits or refunds.
§ 46.4 - Ultimate burden.
§ 46.5 - Conditions to allowance of credit or refund.
§ 46.6 - Requirements for persons intending to file claim.
§ 46.7 - Execution and filing of claim.
§ 46.8 - Data to be shown in claim.
§ 46.9 - Time for filing claim.
§ 46.10 - Bond, Form 2490.
§ 46.11 - Corporate surety.
§ 46.12 - Deposit of securities in lieu of corporate surety.
§ 46.13 - Authority to approve bonds.
§ 46.14 - Termination of liability.
§ 46.15 - Release of pledged securities.
§ 46.16 - Penalties.
§ 46.21 - Delegations of the Administrator.
§ 46.22 - Forms prescribed.
§ 46.71 - Scope of subpart.
§ 46.72 - Meaning of terms.
§ 46.73 - Circumstances under which payment may be made.
§ 46.74 - Execution of claims.
§ 46.75 - Required information for claim.
§ 46.76 - Supporting evidence.
§ 46.77 - Time and place of filing.
§ 46.78 - Action by appropriate TTB officer.
§ 46.79 - Supervision.
§ 46.80 - Penalties.
§ 46.81 - Scope of subpart.
§ 46.91 - Scope of subpart.
§ 46.92 - Meaning of terms.
§ 46.93 - Multiple businesses of same ownership and location.
§ 46.94 - Relation to State and municipal law.
§ 46.95 - Liability of partners.
§ 46.101 - Special tax returns.
§ 46.102 - Employer identification number.
§ 46.103 - Time for filing return and paying tax.
§ 46.104 - Method of payment.
§ 46.105 - Receipt for taxes.
§ 46.106 - Receipt in lieu of stamp prohibited.
§ 46.107 - Penalty for failure to file return or to pay tax.
§ 46.108 - Interest on unpaid tax.
§ 46.109 - Waiver of penalties.
§ 46.116 - Issuance, distribution, and examination of special tax stamps.
§ 46.117 - Lost or destroyed stamps.
§ 46.118 - Certificate in lieu of lost or destroyed special tax stamp.
§ 46.119 - Errors disclosed by taxpayers.
§ 46.120 - Errors discovered on inspection.
§ 46.126 - Change in name or address.
§ 46.127 - Change in ownership.
§ 46.131 - General.
§ 46.132 - Credit for incorrect stamp.
§ 46.136 - Claims.
§ 46.137 - Time limit on filing of claim for refund.
§ 46.138 - Discontinuance of business.
§ 46.161 - Scope of subpart.
§ 46.162 - Territorial extent.
§ 46.163 - Meaning of terms.
§ 46.164 - Authority of TTB officers to enter premises.
§ 46.165 - Interference with administration.
§ 46.166 - Dealing in tobacco products.
§ 46.167 - Liability to tax.
§ 46.168 - Liability to penalties and forfeitures.
§ 46.191 - Purpose of this subpart.
§ 46.192 - Definitions used in this subpart.
§ 46.193 - Persons liable for floor stocks tax.
§ 46.194 - Persons not liable for floor stocks tax.
§ 46.195 - Floor stocks requirements.
§ 46.201 - General.
§ 46.202 - Physical inventory requirements.
§ 46.203 - Record (book) inventory requirements.
§ 46.204 - Articles in transit.
§ 46.205 - Guidelines to determine title to articles in transit.
§ 46.206 - Articles in a foreign trade zone.
§ 46.207 - Articles held in bond.
§ 46.208 - Unmerchantable articles.
§ 46.209 - Articles in vending machines.
§ 46.210 - Articles marked “not for sale” or “complimentary”.
§ 46.221 - Floor stocks tax rates.
§ 46.222 - Determination of amount of tax due.
§ 46.223 - Tax credit.
§ 46.231 - Floor stocks tax return.
§ 46.232 - Preparation of floor stocks tax return.
§ 46.233 - Payment of floor stocks tax.
§ 46.234 - Tax payment deadline.
§ 46.235 - Filing requirements for multiple locations.
§ 46.236 - Articles in a warehouse.
§ 46.237 - Controlled group member.
§ 46.241 - Required records.
§ 46.242 - Period for maintaining records.
§ 46.243 - Articles at multiple locations.
§ 46.244 - Location of records.
§ 46.245 - Errors in records.
§ 46.251 - Payment of tax required.
§ 46.252 - Claim based on error on return.
§ 46.253 - Destruction of articles by a Presidentially-declared major disaster.
§ 46.254 - Additional reasons for filing a claim.
§ 46.261 - Purpose of an alternate method or procedure.
§ 46.262 - Application.
§ 46.263 - Conditions for approval.
§ 46.264 - Withdrawal of an approval.
§ 46.270 - Entry, examination and testimony.
§ 46.271 - Entry, examination and testimony.
§ 46.272 - Issuance of summons.
§ 46.273 - Refusing entry or examination.
§ 46.274 - Penalties for failure to comply.