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Title 27 - Alcohol, Tobacco Products and Firearms
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CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
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SUBCHAPTER B—TOBACCO (parts 40 to 46)
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PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
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SUBPART H—Operations by Manufacturers of Tobacco Products (§40.161 to §40.257)
CFR
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SUBPART H—Operations by Manufacturers of Tobacco Products (§40.161 to §40.257)
40.161—Determination of tax and method of payment.
40.162—Semimonthly tax return.
40.163—Semimonthly tax return periods.
40.164—Special rule for taxes due for the month of September.
40.165—Times for filing semimonthly return.
40.165a—Payment of tax by electronic fund transfer.
40.166—Default, prepayment of tax required.
40.167—Prepayment tax return.
40.168—Remittance with return.
40.169—Employer identification number.
40.170—Application for employer identification number.
40.171—Execution and filing of Form SS-4.
40.181—General.
40.182—Record of processed tobacco.
40.183—Record of tobacco products.
40.184—Record of removals subject to tax.
40.185—Retention of records.
40.186—Record in support of transfers in bond.
40.187—Record of sales prices of large cigars.
40.201—Inventories.
40.202—Reports.
40.211—Package.
40.212—Mark.
40.213—Tobacco products labeled for export.
40.214—Notice for cigars.
40.215—Notice for cigarettes.
40.216—Notice for smokeless tobacco.
40.216a—Notice for pipe tobacco.
40.216b—Notice for roll-your-own tobacco.
40.216c—Package use-up rule.
40.217—Repackaging.
40.231—Consumption by employees.
40.232—Experimental purposes.
40.233—Transfer in bond.
40.234—Removal for use of the United States.
40.235—Removal for export purposes.
40.236—Release from customs custody.
40.251—Emergency storage.
40.252—Reduction of tobacco products to materials.
40.253—Destruction.
40.254—Receipt into factory.
40.255—Shortages and overages in inventory.
40.256—Minimum manufacturing and activity requirements.
40.257—Processed tobacco.
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