Title 27, Part 46 — Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes
63 sections
Section 46.1
Scope of regulations in this subpart.
Section 46.2
Meaning of terms.
Section 46.3
Applicability to certain credits or refunds.
Section 46.4
Ultimate burden.
Section 46.5
Conditions to allowance of credit or refund.
Section 46.6
Requirements for persons intending to file claim.
Section 46.7
Execution and filing of claim.
Section 46.8
Data to be shown in claim.
Section 46.9
Time for filing claim.
Section 46.10
Bond, Form 2490.
Section 46.11
Corporate surety.
Section 46.12
Deposit of securities in lieu of corporate surety.
Section 46.13
Authority to approve bonds.
Section 46.14
Termination of liability.
Section 46.15
Release of pledged securities.
Section 46.16
Penalties.
Section 46.21
Delegations of the Administrator.
Section 46.22
Forms prescribed.
Section 46.71
Scope of subpart.
Section 46.72
Meaning of terms.
Section 46.73
Circumstances under which payment may be made.
Section 46.74
Execution of claims.
Section 46.75
Required information for claim.
Section 46.76
Supporting evidence.
Section 46.77
Time and place of filing.
Section 46.78
Action by appropriate TTB officer.
Section 46.79
Supervision.
Section 46.80
Penalties.
Section 46.81
[Reserved]
Section 46.91
Scope of subpart.
Section 46.92
Meaning of terms.
Section 46.93
Multiple businesses of same ownership and location.
Section 46.94
Relation to State and municipal law.
Section 46.95
Liability of partners.
Section 46.101
Special tax returns.
Section 46.102
Employer identification number.
Section 46.103
Time for filing return and paying tax.
Section 46.104
Method of payment.
Section 46.105
Receipt for taxes.
Section 46.106
Receipt in lieu of stamp prohibited.
Section 46.107
Penalty for failure to file return or to pay tax.
Section 46.108
Interest on unpaid tax.
Section 46.109
Waiver of penalties.
Section 46.116
Issuance, distribution, and examination of special tax stamps.
Section 46.117
Lost or destroyed stamps.
Section 46.118
Certificate in lieu of lost or destroyed special tax stamp.
Section 46.119
Errors disclosed by taxpayers.
Section 46.120
Errors discovered on inspection.
Section 46.126
Change in name or address.
Section 46.127
Change in ownership.
Section 46.131
General.
Section 46.132
Credit for incorrect stamp.
Section 46.136
Claims.
Section 46.137
Time limit on filing of claim for refund.
Section 46.138
Discontinuance of business.
Section 46.161
Scope of subpart.
Section 46.162
Territorial extent.
Section 46.163
Meaning of terms.
Section 46.164
Authority of TTB officers to enter premises.
Section 46.165
Interference with administration.
Section 46.166
Dealing in tobacco products.
Section 46.167
Liability to tax.
Section 46.168
Liability to penalties and forfeitures.