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Title 27, Part 40 — Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco

208 sections

Section 40.1
Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
Section 40.2
Territorial extent.
Section 40.11
Meaning of terms.
Section 40.21
Cigar tax rates.
Section 40.22
Determination of sale price of large cigars.
Section 40.23
Cigarette tax rates.
Section 40.24
Classification of cigarettes.
Section 40.25
Smokeless tobacco tax rates.
Section 40.25a
Pipe tobacco and roll-your-own tobacco tax rates and classification.
Section 40.26
Persons liable for tax.
Section 40.27
Assessment.
Section 40.31
Liability for special tax.
Section 40.32
Rates of special tax.
Section 40.33
Cross reference.
Section 40.34-40.36
§§ 40.34-40.36 [Reserved]
Section 40.41
Forms prescribed.
Section 40.42
Authority of Appropriate TTB officers to enter premises.
Section 40.43
Interference with administration.
Section 40.44
Disposal of forfeited, condemned, and abandoned tobacco products.
Section 40.45
Alternate methods or procedures.
Section 40.46
Emergency variations from requirements.
Section 40.47
Other businesses within factory.
Section 40.48
Penalties and forfeitures.
Section 40.49
Delegations of the Administrator.
Section 40.61
Qualification.
Section 40.61a
Transitional rule.
Section 40.62
Application for permit.
Section 40.63
Corporate documents.
Section 40.64
Articles of partnership or association.
Section 40.65
Trade name certificate.
Section 40.66
Bond.
Section 40.67
Blanket bond.
Section 40.68
Power of attorney.
Section 40.69
Factory premises.
Section 40.70
Separation of and access to factory.
Section 40.71
Factories established prior to October 1, 1961.
Section 40.72
Use of factory premises.
Section 40.73
Additional information.
Section 40.74
Investigation of applicant.
Section 40.75
Issuance of permit.
Section 40.76
Retention of permit and supporting documents.
Section 40.91
Change in individual name.
Section 40.92
Change in trade name.
Section 40.93
Change in corporate name.
Section 40.101
Fiduciary successor.
Section 40.102
Transfer of ownership.
Section 40.103
Change in officers, directors, or stockholders of a corporation.
Section 40.104
Change in control of a corporation.
Section 40.111
Change in location.
Section 40.112
Change in address.
Section 40.114
Extension or curtailment of factory.
Section 40.131
Corporate surety.
Section 40.132
Deposit of securities in lieu of corporate surety.
Section 40.133
Amount of individual bond.
Section 40.134
Amount of blanket bond.
Section 40.135
Strengthening bond.
Section 40.136
Superseding bond.
Section 40.137
Extension of coverage of bond.
Section 40.138
Approval of bond and extension of coverage of bond.
Section 40.139
Termination of bond.
Section 40.140
Release of pledged securities.
Section 40.161
Determination of tax and method of payment.
Section 40.162
Semimonthly tax return.
Section 40.163
Semimonthly tax return periods.
Section 40.164
Special rule for taxes due for the month of September.
Section 40.165
Times for filing semimonthly return.
Section 40.165a
Payment of tax by electronic fund transfer.
Section 40.166
Default, prepayment of tax required.
Section 40.167
Prepayment tax return.
Section 40.168
Remittance with return.
Section 40.169
Employer identification number.
Section 40.170
Application for employer identification number.
Section 40.171
Execution and filing of Form SS-4.
Section 40.181
General.
Section 40.182
Record of tobacco and processed tobacco.
Section 40.183
Record of tobacco products.
Section 40.184
Record of removals subject to tax.
Section 40.185
Retention of records.
Section 40.186
Record in support of transfers in bond.
Section 40.187
Record of sales prices of large cigars.
Section 40.201
Inventories.
Section 40.202
Reports.
Section 40.211
Package.
Section 40.212
Mark.
Section 40.213
Tobacco products labeled for export.
Section 40.214
Notice for cigars.
Section 40.215
Notice for cigarettes.
Section 40.216
Notice for smokeless tobacco.
Section 40.216a
Notice for pipe tobacco.
Section 40.216b
Notice for roll-your-own tobacco.
Section 40.216c
Package use-up rule.
Section 40.217
Repackaging.
Section 40.231
Consumption by employees.
Section 40.232
Experimental purposes.
Section 40.233
Transfer in bond.
Section 40.234
Removal for use of the United States.
Section 40.235
Removal for export purposes.
Section 40.236
Release from customs custody.
Section 40.251
Emergency storage.
Section 40.252
Reduction of tobacco products to materials.
Section 40.253
Destruction.
Section 40.254
Receipt into factory.
Section 40.255
Shortages and overages in inventory.
Section 40.256
Minimum manufacturing and activity requirements.
Section 40.257
Processed tobacco.
Section 40.281
Abatement of assessment.
Section 40.282
Allowance of tax.
Section 40.283
Credit or refund of tax.
Section 40.284
Remission of tax liability.
Section 40.285
[Reserved]
Section 40.286
Refund of overpayment.
Section 40.287
Remission of tax liability on shortage.
Section 40.301
Action by claimant.
Section 40.311
Action by claimant.
Section 40.312
Action by the appropriate TTB officer.
Section 40.313
Disposition of tobacco products and schedule.
Section 40.331
Discontinuance of operations.
Section 40.332
Suspension and revocation of permit.
Section 40.351
Cigarette papers.
Section 40.352
Cigarette tubes.
Section 40.353
Persons liable for tax.
Section 40.354
Determination of tax and method of payment.
Section 40.355
Return of manufacturer.
Section 40.356
Adjustments in the return of manufacturer.
Section 40.357
Payment of tax by electronic fund transfer.
Section 40.358
Assessment.
Section 40.359
Employer identification number.
Section 40.360
Application for employer identification number.
Section 40.361
Execution and filing of Form SS-4.
Section 40.371
Liability for special tax.
Section 40.372
Rate of special tax.
Section 40.373
Cross reference.
Section 40.374-40.375
§§ 40.374-40.375 [Reserved]
Section 40.382
Authority of TTB officers to enter premises.
Section 40.383
Interference with administration.
Section 40.384
Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
Section 40.385
Alternate methods or procedures.
Section 40.386
Emergency variations from requirements.
Section 40.387
Penalties and forfeitures.
Section 40.391
Persons required to qualify.
Section 40.392
Bond.
Section 40.393
Power of attorney.
Section 40.394
Notice of approval of bond.
Section 40.395
Change in name.
Section 40.396
Change in proprietorship.
Section 40.397
Change in location.
Section 40.401
Corporate surety.
Section 40.402
Two or more corporate sureties.
Section 40.403
Deposit of securities in lieu of corporate surety.
Section 40.404
Amount of bond.
Section 40.405
Strengthening bond.
Section 40.406
Superseding bond.
Section 40.407
Extension of coverage of bond.
Section 40.408
Approval of bond and extension of coverage of bond.
Section 40.409
Termination of liability of surety under bond.
Section 40.410
Release of pledged securities.
Section 40.421
General.
Section 40.422
General.
Section 40.423
Opening.
Section 40.424
Monthly.
Section 40.425
Special.
Section 40.426
Closing.
Section 40.431
General.
Section 40.432
Opening.
Section 40.433
Special.
Section 40.434
Closing.
Section 40.435
General.
Section 40.441
General.
Section 40.451
Transfer in bond.
Section 40.452
Release from customs custody.
Section 40.453
Use of the United States.
Section 40.454
Removal for export purposes.
Section 40.461
Discontinuance of operations.
Section 40.471
Abatement.
Section 40.472
Allowance.
Section 40.473
Credit or refund.
Section 40.474
Remission.
Section 40.475
Action by claimant.
Section 40.476
Action by claimant.
Section 40.477
Action by the appropriate TTB officer.
Section 40.478
Disposition of cigarette papers and tubes and schedule.
Section 40.491
Persons required to qualify.
Section 40.492
Application for permit.
Section 40.493
Transitional rule.
Section 40.494
Corporate documents.
Section 40.495
Articles of partnership or association.
Section 40.496
Trade name certificate.
Section 40.497
Additional information.
Section 40.498
Investigation of applicant.
Section 40.499
Notice of contemplated disapproval.
Section 40.500
Issuance of permit.
Section 40.501
Retention of permit and supporting documents.
Section 40.502
Factory premises.
Section 40.511
Change in name.
Section 40.512
Change in ownership or control.
Section 40.513
Change in location or address of factory.
Section 40.521
Record of tobacco and processed tobacco.
Section 40.522
Reports.
Section 40.523
Inventories.
Section 40.524
Retention of documents.
Section 40.525
Discontinuance of operations.
Section 40.526
Minimum manufacturing and activity requirements.
Section 40.527
Authorization to package processed tobacco.
Section 40.528
Suspension and revocation of permit.
Section 40.531
Alternate methods or procedures.
Section 40.532
Emergency variations from requirements.
Section 40.533
Penalties and forfeitures.
Section 40.534
Power of attorney.