Title 27, Part 41 — Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
137 sections
Section 41.1
Importation of tobacco products, cigarette papers and tubes, and processed tobacco.
Section 41.11
Meaning of terms.
Section 41.21
Forms prescribed.
Section 41.22
Retention of records.
Section 41.23
Authority of TTB officers to enter premises.
Section 41.24
Interference with administration.
Section 41.25
Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.
Section 41.26
Alternate methods or procedures.
Section 41.27
Emergency variations from requirements.
Section 41.28
Penalties and forfeitures.
Section 41.29
Delegations of the Administrator.
Section 41.30
Pipe tobacco and roll-your-own tobacco tax rates.
Section 41.31
Cigar tax rates.
Section 41.32
Cigarette tax rates.
Section 41.33
Smokeless tobacco tax rates.
Section 41.34
Cigarette papers.
Section 41.35
Cigarette tubes.
Section 41.37
[Reserved]
Section 41.38
Cigarettes.
Section 41.39
Determination of sale price of large cigars.
Section 41.40
Persons liable for tax.
Section 41.41
Determination and payment of tax.
Section 41.50
Exemptions.
Section 41.60
Assessment.
Section 41.62
Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
Section 41.63
Payment of tax by electronic fund transfer.
Section 41.71
Package.
Section 41.72
Notice for smokeless tobacco.
Section 41.72a
Notice for pipe tobacco.
Section 41.72b
Notice for roll-your-own tobacco.
Section 41.72c
Package use-up rule.
Section 41.73
Notice for cigars.
Section 41.74
Notice for cigarettes.
Section 41.75
Exemptions.
Section 41.81
Taxpayment.
Section 41.82
Restrictions on tobacco products labeled for export.
Section 41.83
Penalties and forfeiture for products labeled or shipped for export.
Section 41.84
Entry for warehousing.
Section 41.85
Release from customs custody of imported tobacco products or cigarette papers or tubes.
Section 41.85a
Release from customs custody of returned articles.
Section 41.86
Entry process for releases without payment of tax.
Section 41.101
General.
Section 41.105
Prepayment of tax.
Section 41.106
Record of shipment by taxpayer.
Section 41.107-41.108
§§ 41.107-41.108 [Reserved]
Section 41.109
Bond required for deferred taxpayment.
Section 41.110
Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
Section 41.111
Verification of bond and agreement to pay tax.
Section 41.112
Tax return.
Section 41.113
Return periods.
Section 41.114
Time for filing.
Section 41.114a
Qualification for extended deferral.
Section 41.115
Remittance with return.
Section 41.115a
Payment of tax by electronic fund transfer.
Section 41.116
Default.
Section 41.117-41.118
§§ 41.117-41.118 [Reserved]
Section 41.119
Corporate surety.
Section 41.120
Deposit of securities in lieu of corporate surety.
Section 41.121
Amount and account of bond.
Section 41.122
Strengthening bond.
Section 41.123
Superseding bond.
Section 41.124
Extension of coverage of bond.
Section 41.125
Approval of bond and extension of coverage of bond.
Section 41.126
Termination of bond.
Section 41.127
Application of surety for relief from bond.
Section 41.128
Relief of surety from bond.
Section 41.129
Release of pledged securities.
Section 41.135-41.138
§§ 41.135-41.138 [Reserved]
Section 41.139
Records.
Section 41.140
Taxpayment in the United States.
Section 41.141
Reports.
Section 41.151-41.153
§§ 41.151-41.153 [Reserved]
Section 41.161
Abatement of assessment.
Section 41.162
Losses caused by disaster occurring after September 2, 1958.
Section 41.163
Refund of tax.
Section 41.165
Action by taxpayer.
Section 41.170
Reduction of tobacco products to materials; TTB action.
Section 41.171
Reduction of tobacco products to materials, action by appropriate TTB officer.
Section 41.172
Return to nontaxpaid status, action by taxpayer.
Section 41.173
Return to nontaxpaid status, action by appropriate TTB officer.
Section 41.174
Disposition of tobacco products and cigarette papers and tubes, and schedule.
Section 41.181
Records of large cigars.
Section 41.182
Availability of records.
Section 41.183
[Reserved]
Section 41.190
Persons required to qualify.
Section 41.191
Application for permit.
Section 41.192
[Reserved]
Section 41.193
Corporate documents.
Section 41.194
Articles of partnership or association.
Section 41.195
Trade name certificate.
Section 41.196
Power of attorney.
Section 41.197
Additional information.
Section 41.198
Investigation of applicant.
Section 41.199
Notice of contemplated disapproval.
Section 41.200
Issuance of permit.
Section 41.201
Duration of permit.
Section 41.202
Renewal of permit.
Section 41.203
Retention of permit and supporting documents.
Section 41.203a
Suspension and revocation of permit.
Section 41.204
Records and reports in general.
Section 41.205
[Reserved]
Section 41.206
Reports.
Section 41.207
[Reserved]
Section 41.208
Maintenance and retention of records and reports.
Section 41.220
Change in individual name.
Section 41.221
Change in trade name.
Section 41.222
Change in corporate name.
Section 41.223
Fiduciary successor.
Section 41.224
Transfer of ownership.
Section 41.225
Change in officers, directors, or stockholders of a corporation.
Section 41.226
Change in control of a corporation.
Section 41.227
Change in location.
Section 41.228
Change in address.
Section 41.231
Persons required to qualify.
Section 41.232
Application for permit or amendment of existing permit.
Section 41.233
Transitional rule.
Section 41.234
Corporate documents.
Section 41.235
Articles of partnership or association.
Section 41.236
Trade name certificate.
Section 41.237
Additional information.
Section 41.238
Investigation of applicant.
Section 41.239
Notice of contemplated disapproval.
Section 41.240
Issuance of permit.
Section 41.241
Duration of permit.
Section 41.242
Renewal of permit.
Section 41.243
Retention of permit and supporting documents.
Section 41.251
Change in name.
Section 41.252
Change in ownership or control.
Section 41.253
Change in location or address.
Section 41.261
Records.
Section 41.262
Reports.
Section 41.263
Maintenance of records and reports.
Section 41.264
Inventories.
Section 41.265
Processed tobacco importation process.
Section 41.271
Power of attorney.
Section 41.272
Cross reference.
Section 41.273
Suspension and revocation of permit.