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Section 44.1
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Forms prescribed |
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Section 44.2
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Delegations of the Administrator |
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Section 44.3
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Meaning of terms |
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Section 44.11
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Liability for special tax |
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Section 44.31
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Rate of special tax |
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Section 44.32
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Cross reference |
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Section 44.33
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Removals, withdrawals, and shipments authorized |
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Section 44.61
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Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies |
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Section 44.62
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Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft |
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Section 44.63
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Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes |
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Section 44.64
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Liability for tax on tobacco products, and cigarette papers and tubes |
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Section 44.65
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Relief from liability for tax |
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Section 44.66
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Payment of tax |
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Section 44.67
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Assessment |
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Section 44.69
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Authority of appropriate TTB officers to enter premises |
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Section 44.70
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Interference with administration |
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Section 44.71
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Alternate methods or procedures |
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Section 44.72
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Emergency variations from requirements |
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Section 44.73
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Persons required to qualify |
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Section 44.81
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Application for permit |
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Section 44.82
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Corporate documents |
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Section 44.83
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Articles of partnership or association |
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Section 44.84
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Trade name certificate |
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Section 44.85
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Bond |
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Section 44.86
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Power of attorney |
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Section 44.87
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Description and diagram of premises |
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Section 44.88
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Separation of premises |
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Section 44.89
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Additional information |
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Section 44.91
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Investigation of applicant |
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Section 44.92
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Issuance of permit |
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Section 44.93
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Change in individual name |
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Section 44.101
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Change in trade name |
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Section 44.102
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Change in corporate name |
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Section 44.103
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Fiduciary successor |
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Section 44.104
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Transfer of ownership |
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Section 44.105
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Change in officers or directors of a corporation |
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Section 44.106
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Change in stockholders of a corporation |
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Section 44.107
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Change in location |
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Section 44.108
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Change in address |
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Section 44.109
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Change in export warehouse premises |
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Section 44.111
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Emergency premises |
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Section 44.112
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Corporate surety |
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Section 44.121
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Deposits of bonds, notes, or obligations in lieu of corporate surety |
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Section 44.122
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Amount of bond |
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Section 44.123
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Strengthening bond |
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Section 44.124
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Superseding bond |
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Section 44.125
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Extension of coverage of bond |
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Section 44.126
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Approval of bond and extension of coverage of bond |
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Section 44.127
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Termination of liability of surety under bond |
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Section 44.128
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Release of bonds, notes, and obligations |
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Section 44.129
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Sign |
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Section 44.141
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Records |
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Section 44.142
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General |
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Section 44.143
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Opening |
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Section 44.144
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Special |
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Section 44.145
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Closing |
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Section 44.146
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General |
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Section 44.147
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Opening |
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Section 44.148
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Monthly |
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Section 44.149
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Special |
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Section 44.150
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Closing |
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Section 44.151
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Claim for remission of tax liability |
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Section 44.152
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Claim for abatement of assessment |
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Section 44.153
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Claim for refund of tax |
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Section 44.154
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Discontinuance of operations |
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Section 44.161
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Suspension and revocation of permit |
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Section 44.162
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Packages |
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Section 44.181
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Lottery features |
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Section 44.182
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Indecent or immoral material |
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Section 44.183
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Mark |
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Section 44.184
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Label or notice |
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Section 44.185
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Tax classification for cigars |
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Section 44.186
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Shipping containers |
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Section 44.187
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General |
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Section 44.188
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Transfers between factories and export warehouses |
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Section 44.189
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Return of shipment to a manufacturer or customs warehouse proprietor |
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Section 44.190
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To officers of the armed forces for subsequent exportation |
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Section 44.191
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To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States |
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Section 44.192
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To a Federal department or agency |
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Section 44.193
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To district director of customs for shipment to contiguous foreign countries |
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Section 44.194
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To Government vessels and aircraft for consumption as supplies |
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Section 44.195
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To district director of customs for consumption as supplies on commercial vessels and aircraft |
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Section 44.196
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For export by parcel post |
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Section 44.197
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Preparation |
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Section 44.198
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Disposition |
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Section 44.199
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Transfers between factories and export warehouses |
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Section 44.200
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Return to manufacturer or customs warehouse proprietor |
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Section 44.201
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To officers of the armed forces for subsequent exportation |
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Section 44.202
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To noncontiguous foreign countries and possessions of the United States |
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Section 44.203
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To a Federal department or agency |
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Section 44.204
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To contiguous foreign countries |
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Section 44.205
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To Government vessels and aircraft for consumption as supplies |
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Section 44.206
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To commercial vessels and aircraft for consumption as supplies |
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Section 44.207
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For export by parcel post |
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Section 44.208
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Diversion of shipment to another consignee |
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Section 44.209
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Return of shipment to factory or export warehouse |
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Section 44.210
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Delay in lading at port of exportation |
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Section 44.212
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Destruction of tobacco products, and cigarette papers and tubes |
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Section 44.213
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Application of drawback of tax |
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Section 44.221
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Claim |
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Section 44.222
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Drawback bond |
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Section 44.223
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Inspection by an appropriate TTB officer |
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Section 44.224
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Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post |
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Section 44.225
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Delivery of tobacco products, and cigarette papers and tubes for export by parcel post |
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Section 44.226
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Customs procedure |
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Section 44.227
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Landing certificate |
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Section 44.228
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Collateral evidence as to landing |
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Section 44.229
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Proof of loss |
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Section 44.230
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Extension of time |
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Section 44.231
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Allowance of claim |
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Section 44.232
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Shipment restricted |
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Section 44.241
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Responsibility for tax on cigars |
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Section 44.242
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Bond required |
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Section 44.243
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Amount of bond |
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Section 44.244
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Strengthening bond |
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Section 44.245
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Superseding bond |
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Section 44.246
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Termination of liability of surety under bond |
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Section 44.247
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Packages |
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Section 44.248
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Lottery features |
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Section 44.249
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Indecent or immoral material |
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Section 44.250
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Mark |
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Section 44.251
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Label or notice |
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Section 44.252
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Tax classification for cigars |
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Section 44.253
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Shipping containers |
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Section 44.254
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Consignment of cigars |
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Section 44.255
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Preparation |
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Section 44.256
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Disposition |
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Section 44.257
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To officers of the armed forces for subsequent exportation |
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Section 44.258
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To noncontiguous foreign countries and possessions of the United States |
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Section 44.259
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To a Federal department or agency |
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Section 44.260
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To contiguous foreign countries |
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Section 44.261
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To Government vessels and aircraft for consumption as supplies |
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Section 44.262
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To commercial vessels and aircraft for consumption as supplies |
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Section 44.263
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To export warehouses |
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Section 44.264
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For export by parcel post |
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Section 44.265
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Return of cigars from export warehouses |
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Section 44.266
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Return of cigars from other sources |
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Section 44.267
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Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States |