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Section 40.1
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Territorial extent |
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Section 40.2
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Meaning of terms |
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Section 40.11
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Cigar tax rates |
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Section 40.21
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Determination of sale price of large cigars |
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Section 40.22
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Cigarette tax rates |
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Section 40.23
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Classification of cigarettes |
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Section 40.24
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Smokeless tobacco tax rates |
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Section 40.25
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Persons liable for tax |
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Section 40.26
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Assessment |
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Section 40.27
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Liability for special tax |
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Section 40.31
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Rates of special tax |
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Section 40.32
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Cross reference |
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Section 40.33
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Forms prescribed |
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Section 40.41
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Authority of Appropriate TTB officers to enter premises |
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Section 40.42
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Interference with administration |
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Section 40.43
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Disposal of forfeited, condemned, and abandoned tobacco products |
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Section 40.44
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Alternate methods or procedures |
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Section 40.45
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Emergency variations from requirements |
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Section 40.46
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Other businesses within factory |
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Section 40.47
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Penalties and forfeitures |
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Section 40.48
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Delegations of the Administrator |
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Section 40.49
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Qualification |
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Section 40.61
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Application for permit |
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Section 40.62
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Corporate documents |
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Section 40.63
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Articles of partnership or association |
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Section 40.64
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Trade name certificate |
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Section 40.65
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Bond |
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Section 40.66
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Blanket bond |
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Section 40.67
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Power of attorney |
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Section 40.68
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Factory premises |
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Section 40.69
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Separation of and access to factory |
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Section 40.70
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Factories established prior to October 1, 1961 |
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Section 40.71
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Use of factory premises |
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Section 40.72
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Additional information |
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Section 40.73
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Investigation of applicant |
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Section 40.74
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Issuance of permit |
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Section 40.75
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Retention of permit and supporting documents |
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Section 40.76
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Change in individual name |
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Section 40.91
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Change in trade name |
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Section 40.92
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Change in corporate name |
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Section 40.93
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Fiduciary successor |
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Section 40.101
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Transfer of ownership |
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Section 40.102
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Change in officers, directors, or stockholders of a corporation |
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Section 40.103
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Change in control of a corporation |
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Section 40.104
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Change in location |
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Section 40.111
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Change in address |
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Section 40.112
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Extension or curtailment of factory |
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Section 40.114
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Corporate surety |
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Section 40.131
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Deposit of securities in lieu of corporate surety |
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Section 40.132
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Amount of individual bond |
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Section 40.133
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Amount of blanket bond |
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Section 40.134
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Strengthening bond |
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Section 40.135
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Superseding bond |
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Section 40.136
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Extension of coverage of bond |
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Section 40.137
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Approval of bond and extension of coverage of bond |
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Section 40.138
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Termination of bond |
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Section 40.139
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Release of pledged securities |
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Section 40.140
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Determination of tax and method of payment |
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Section 40.161
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Semimonthly tax return |
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Section 40.162
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Semimonthly tax return periods |
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Section 40.163
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Special rule for taxes due for the month of September |
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Section 40.164
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Times for filing semimonthly return |
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Section 40.165
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Default, prepayment of tax required |
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Section 40.166
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Prepayment tax return |
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Section 40.167
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Remittance with return |
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Section 40.168
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Employer identification number |
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Section 40.169
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Application for employer identification number |
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Section 40.170
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Execution and filing of Form SS-4 |
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Section 40.171
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General |
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Section 40.181
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Record of tobacco and processed tobacco |
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Section 40.182
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Record of tobacco products |
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Section 40.183
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Record of removals subject to tax |
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Section 40.184
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Retention of records |
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Section 40.185
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Record in support of transfers in bond |
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Section 40.186
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Record of sales prices of large cigars |
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Section 40.187
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Inventories |
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Section 40.201
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Reports |
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Section 40.202
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Package |
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Section 40.211
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Mark |
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Section 40.212
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Tobacco products labeled for export |
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Section 40.213
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Notice for cigars |
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Section 40.214
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Notice for cigarettes |
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Section 40.215
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Notice for smokeless tobacco |
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Section 40.216
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Repackaging |
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Section 40.217
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Consumption by employees |
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Section 40.231
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Experimental purposes |
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Section 40.232
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Transfer in bond |
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Section 40.233
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Removal for use of the United States |
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Section 40.234
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Removal for export purposes |
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Section 40.235
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Release from customs custody |
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Section 40.236
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Emergency storage |
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Section 40.251
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Reduction of tobacco products to materials |
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Section 40.252
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Destruction |
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Section 40.253
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Receipt into factory |
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Section 40.254
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Shortages and overages in inventory |
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Section 40.255
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Minimum manufacturing and activity requirements |
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Section 40.256
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Processed tobacco |
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Section 40.257
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Abatement of assessment |
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Section 40.281
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Allowance of tax |
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Section 40.282
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Credit or refund of tax |
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Section 40.283
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Remission of tax liability |
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Section 40.284
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Refund of overpayment |
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Section 40.286
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Remission of tax liability on shortage |
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Section 40.287
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Action by claimant |
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Section 40.301
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Action by claimant |
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Section 40.311
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Action by the appropriate TTB officer |
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Section 40.312
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Disposition of tobacco products and schedule |
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Section 40.313
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Discontinuance of operations |
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Section 40.331
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Suspension and revocation of permit |
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Section 40.332
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Cigarette papers |
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Section 40.351
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Cigarette tubes |
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Section 40.352
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Persons liable for tax |
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Section 40.353
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Determination of tax and method of payment |
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Section 40.354
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Return of manufacturer |
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Section 40.355
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Adjustments in the return of manufacturer |
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Section 40.356
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Payment of tax by electronic fund transfer |
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Section 40.357
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Assessment |
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Section 40.358
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Employer identification number |
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Section 40.359
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Application for employer identification number |
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Section 40.360
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Execution and filing of Form SS-4 |
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Section 40.361
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Liability for special tax |
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Section 40.371
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Rate of special tax |
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Section 40.372
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Cross reference |
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Section 40.373
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Authority of TTB officers to enter premises |
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Section 40.382
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Interference with administration |
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Section 40.383
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Disposal of forfeited, condemned, and abandoned cigarette papers and tubes |
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Section 40.384
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Alternate methods or procedures |
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Section 40.385
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Emergency variations from requirements |
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Section 40.386
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Penalties and forfeitures |
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Section 40.387
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Persons required to qualify |
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Section 40.391
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Bond |
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Section 40.392
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Power of attorney |
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Section 40.393
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Notice of approval of bond |
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Section 40.394
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Change in name |
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Section 40.395
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Change in proprietorship |
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Section 40.396
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Change in location |
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Section 40.397
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Corporate surety |
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Section 40.401
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Two or more corporate sureties |
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Section 40.402
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Deposit of securities in lieu of corporate surety |
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Section 40.403
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Amount of bond |
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Section 40.404
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Strengthening bond |
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Section 40.405
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Superseding bond |
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Section 40.406
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Extension of coverage of bond |
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Section 40.407
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Approval of bond and extension of coverage of bond |
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Section 40.408
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Termination of liability of surety under bond |
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Section 40.409
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Release of pledged securities |
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Section 40.410
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General |
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Section 40.421
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General |
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Section 40.422
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Opening |
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Section 40.423
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Monthly |
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Section 40.424
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Special |
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Section 40.425
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Closing |
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Section 40.426
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General |
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Section 40.431
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Opening |
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Section 40.432
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Special |
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Section 40.433
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Closing |
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Section 40.434
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General |
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Section 40.435
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General |
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Section 40.441
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Transfer in bond |
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Section 40.451
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Release from customs custody |
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Section 40.452
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Use of the United States |
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Section 40.453
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Removal for export purposes |
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Section 40.454
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Discontinuance of operations |
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Section 40.461
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Abatement |
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Section 40.471
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Allowance |
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Section 40.472
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Credit or refund |
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Section 40.473
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Remission |
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Section 40.474
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Action by claimant |
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Section 40.475
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Action by claimant |
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Section 40.476
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Action by the appropriate TTB officer |
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Section 40.477
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Disposition of cigarette papers and tubes and schedule |
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Section 40.478
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Persons required to qualify |
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Section 40.491
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Application for permit |
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Section 40.492
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Transitional rule |
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Section 40.493
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Corporate documents |
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Section 40.494
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Articles of partnership or association |
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Section 40.495
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Trade name certificate |
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Section 40.496
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Additional information |
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Section 40.497
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Investigation of applicant |
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Section 40.498
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Notice of contemplated disapproval |
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Section 40.499
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Issuance of permit |
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Section 40.500
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Retention of permit and supporting documents |
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Section 40.501
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Factory premises |
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Section 40.502
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Change in name |
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Section 40.511
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Change in ownership or control |
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Section 40.512
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Change in location or address of factory |
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Section 40.513
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Record of tobacco and processed tobacco |
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Section 40.521
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Reports |
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Section 40.522
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Inventories |
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Section 40.523
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Retention of documents |
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Section 40.524
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Discontinuance of operations |
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Section 40.525
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Minimum manufacturing and activity requirements |
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Section 40.526
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Authorization to package processed tobacco |
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Section 40.527
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Suspension and revocation of permit |
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Section 40.528
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Alternate methods or procedures |
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Section 40.531
|
Emergency variations from requirements |
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Section 40.532
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Penalties and forfeitures |
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Section 40.533
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Power of attorney |
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Section 40.534
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Importation of tobacco products, cigarette papers and tubes, and processed tobacco |