CFR /  Title 27  /  Part 41: Importation Of Tobacco Products, Cigarette Papers And Tubes, And Processed Tobacco

Section No.	Description
Section 41.1	Meaning of terms
Section 41.11	Forms prescribed
Section 41.21	Retention of records
Section 41.22	Authority of TTB officers to enter premises
Section 41.23	Interference with administration
Section 41.24	Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes
Section 41.25	Alternate methods or procedures
Section 41.26	Emergency variations from requirements
Section 41.27	Penalties and forfeitures
Section 41.28	Delegations of the Administrator
Section 41.29	Pipe tobacco and roll-your-own tobacco tax rates
Section 41.30	Cigar tax rates
Section 41.31	Cigarette tax rates
Section 41.32	Smokeless tobacco tax rates
Section 41.33	Cigarette papers
Section 41.34	Cigarette tubes
Section 41.35	Cigarettes
Section 41.38	Determination of sale price of large cigars
Section 41.39	Persons liable for tax
Section 41.40	Determination and payment of tax
Section 41.41	Exemptions
Section 41.50	Assessment
Section 41.60	Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into
Section 41.62	Payment of tax by electronic fund transfer
Section 41.63	Package
Section 41.71	Notice for smokeless tobacco
Section 41.72	Notice for cigars
Section 41.73	Notice for cigarettes
Section 41.74	Exemptions
Section 41.75	Taxpayment
Section 41.81	Restrictions on tobacco products labeled for export
Section 41.82	Penalties and forfeiture for products labeled or shipped for export
Section 41.83	Release from customs custody of imported tobacco products or cigarette papers or tubes
Section 41.85	Procedure for release
Section 41.86	General
Section 41.101	Prepayment of tax
Section 41.105	Record of shipment by taxpayer
Section 41.106	Bond required for deferred taxpayment
Section 41.109	Record of tax computation and shipment by bonded manufacturer under deferred taxpayment
Section 41.110	Verification of bond and agreement to pay tax
Section 41.111	Tax return
Section 41.112	Return periods
Section 41.113	Time for filing
Section 41.114	Remittance with return
Section 41.115	Default
Section 41.116	Corporate surety
Section 41.119	Deposit of securities in lieu of corporate surety
Section 41.120	Amount and account of bond
Section 41.121	Strengthening bond
Section 41.122	Superseding bond
Section 41.123	Extension of coverage of bond
Section 41.124	Approval of bond and extension of coverage of bond
Section 41.125	Termination of bond
Section 41.126	Application of surety for relief from bond
Section 41.127	Relief of surety from bond
Section 41.128	Release of pledged securities
Section 41.129	Records
Section 41.139	Taxpayment in the United States
Section 41.140	Reports
Section 41.141	Abatement of assessment
Section 41.161	Losses caused by disaster occurring after September 2, 1958
Section 41.162	Refund of tax
Section 41.163	Action by taxpayer
Section 41.165	Reduction of tobacco products to materials; TTB action
Section 41.170	Reduction of tobacco products to materials, action by appropriate TTB officer
Section 41.171	Return to nontaxpaid status, action by taxpayer
Section 41.172	Return to nontaxpaid status, action by appropriate TTB officer
Section 41.173	Disposition of tobacco products and cigarette papers and tubes, and schedule
Section 41.174	Records of large cigars
Section 41.181	Availability of records
Section 41.182	Persons required to qualify
Section 41.190	Application for permit
Section 41.191	Corporate documents
Section 41.193	Articles of partnership or association
Section 41.194	Trade name certificate
Section 41.195	Power of attorney
Section 41.196	Additional information
Section 41.197	Investigation of applicant
Section 41.198	Notice of contemplated disapproval
Section 41.199	Issuance of permit
Section 41.200	Duration of permit
Section 41.201	Renewal of permit
Section 41.202	Retention of permit and supporting documents
Section 41.203	Records and reports in general
Section 41.204	Reports
Section 41.206	Maintenance and retention of records and reports
Section 41.208	Change in individual name
Section 41.220	Change in trade name
Section 41.221	Change in corporate name
Section 41.222	Fiduciary successor
Section 41.223	Transfer of ownership
Section 41.224	Change in officers, directors, or stockholders of a corporation
Section 41.225	Change in control of a corporation
Section 41.226	Change in location
Section 41.227	Change in address
Section 41.228	Persons required to qualify
Section 41.231	Application for permit or amendment of existing permit
Section 41.232	Transitional rule
Section 41.233	Corporate documents
Section 41.234	Articles of partnership or association
Section 41.235	Trade name certificate
Section 41.236	Additional information
Section 41.237	Investigation of applicant
Section 41.238	Notice of contemplated disapproval
Section 41.239	Issuance of permit
Section 41.240	Duration of permit
Section 41.241	Renewal of permit
Section 41.242	Retention of permit and supporting documents
Section 41.243	Change in name
Section 41.251	Change in ownership or control
Section 41.252	Change in location or address
Section 41.253	Records
Section 41.261	Reports
Section 41.262	Maintenance of records and reports
Section 41.263	Inventories
Section 41.264	Power of attorney
Section 41.271	Cross reference
Section 41.272	Suspension and revocation of permit
Section 41.273	Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax