27 CFR Subpart H - Subpart H—Operations by Manufacturers of Tobacco Products
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Determination and Payment of Taxes on Tobacco Products (§§ 40.161 - 40.171)
- § 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.
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Records (§§ 40.181 - 40.187)
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Inventories and Reports (§§ 40.201 - 40.202)
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Packages (§§ 40.211 - 40.217)
- § 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.
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Exemption From Taxes on Tobacco Products (§§ 40.231 - 40.236)
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Other Provisions Relating to Operations (§§ 40.251 - 40.257)