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