27 CFR Part 40
PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
- PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter B—Tobacco
- Subpart A—Scope of Regulations
- § 40.1 Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
- § 40.2 Territorial extent.
- Subpart B—Definitions
- § 40.11 Meaning of terms.
- Subpart C—Taxes
- § 40.21 Cigar tax rates.
- § 40.22 Determination of sale price of large cigars.
- § 40.23 Cigarette tax rates.
- § 40.24 Classification of cigarettes.
- § 40.25 Smokeless tobacco tax rates.
- § 40.25a Pipe tobacco and roll-your-own tobacco tax rates and classification.
- § 40.26 Persons liable for tax.
- § 40.27 Assessment.
- Subpart Ca—Special (Occupational) Taxes
- § 40.31 Liability for special tax.
- § 40.32 Rates of special tax.
- § 40.33 Cross reference.
- §§ 40.34-40.36 [Reserved]
- Subpart D—Administrative Provisions
- § 40.41 Forms prescribed.
- § 40.42 Authority of Appropriate TTB officers to enter premises.
- § 40.43 Interference with administration.
- § 40.44 Disposal of forfeited, condemned, and abandoned tobacco products.
- § 40.45 Alternate methods or procedures.
- § 40.46 Emergency variations from requirements.
- § 40.47 Other businesses within factory.
- § 40.48 Penalties and forfeitures.
- § 40.49 Delegations of the Administrator.
- Subpart E—Qualification Requirements for Manufacturers of Tobacco Products
- § 40.61 Qualification.
- § 40.61a Transitional rule.
- § 40.62 Application for permit.
- § 40.63 Corporate documents.
- § 40.64 Articles of partnership or association.
- § 40.65 Trade name certificate.
- § 40.66 Bond.
- § 40.67 Blanket bond.
- § 40.68 Power of attorney.
- § 40.69 Factory premises.
- § 40.70 Separation of and access to factory.
- § 40.71 Factories established prior to October 1, 1961.
- § 40.72 Use of factory premises.
- § 40.73 Additional information.
- § 40.74 Investigation of applicant.
- § 40.75 Issuance of permit.
- § 40.76 Retention of permit and supporting documents.
- Subpart F—Changes After Original Qualification of Manufacturers of Tobacco Products
- Changes in Name
- § 40.91 Change in individual name.
- § 40.92 Change in trade name.
- § 40.93 Change in corporate name.
- Changes in Ownership and Control
- § 40.101 Fiduciary successor.
- § 40.102 Transfer of ownership.
- § 40.103 Change in officers, directors, or stockholders of a corporation.
- § 40.104 Change in control of a corporation.
- Changes in Location of Factory
- § 40.111 Change in location.
- § 40.112 Change in address.
- § 40.114 Extension or curtailment of factory.
- Subpart G—Bonds and Extensions of Coverage of Bonds
- § 40.131 Corporate surety.
- § 40.132 Deposit of securities in lieu of corporate surety.
- § 40.133 Amount of individual bond.
- § 40.134 Amount of blanket bond.
- § 40.135 Strengthening bond.
- § 40.136 Superseding bond.
- § 40.137 Extension of coverage of bond.
- § 40.138 Approval of bond and extension of coverage of bond.
- § 40.139 Termination of bond.
- § 40.140 Release of pledged securities.
- Subpart H—Operations by Manufacturers of Tobacco Products
- Determination and Payment of Taxes on Tobacco Products
- § 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.
- Records
- § 40.181 General.
- § 40.182 Record of tobacco and 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.
- Inventories and Reports
- § 40.201 Inventories.
- § 40.202 Reports.
- Packages
- § 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.
- Exemption From Taxes on Tobacco Products
- § 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.
- Other Provisions Relating to Operations
- § 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.
- Subpart I—Claims by Manufacturers
- General
- § 40.281 Abatement of assessment.
- § 40.282 Allowance of tax.
- § 40.283 Credit or refund of tax.
- § 40.284 Remission of tax liability.
- § 40.285 [Reserved]
- § 40.286 Refund of overpayment.
- § 40.287 Remission of tax liability on shortage.
- Tobacco Products Lost or Destroyed
- § 40.301 Action by claimant.
- Tobacco Products Withdrawn From the Market
- § 40.311 Action by claimant.
- § 40.312 Action by the appropriate TTB officer.
- § 40.313 Disposition of tobacco products and schedule.
- Subpart J—Suspension and Discontinuance of Operations by Manufacturers
- § 40.331 Discontinuance of operations.
- § 40.332 Suspension and revocation of permit.
- Subpart K—Manufacture of Cigarette Papers and Tubes
- Taxes
- § 40.351 Cigarette papers.
- § 40.352 Cigarette tubes.
- § 40.353 Persons liable for tax.
- § 40.354 Determination of tax and method of payment.
- § 40.355 Return of manufacturer.
- § 40.356 Adjustments in the return of manufacturer.
- § 40.357 Payment of tax by electronic fund transfer.
- § 40.358 Assessment.
- § 40.359 Employer identification number.
- § 40.360 Application for employer identification number.
- § 40.361 Execution and filing of Form SS-4.
- Special (Occupational) Taxes
- § 40.371 Liability for special tax.
- § 40.372 Rate of special tax.
- § 40.373 Cross reference.
- §§ 40.374-40.375 [Reserved]
- General
- § 40.382 Authority of TTB officers to enter premises.
- § 40.383 Interference with administration.
- § 40.384 Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
- § 40.385 Alternate methods or procedures.
- § 40.386 Emergency variations from requirements.
- § 40.387 Penalties and forfeitures.
- Qualification Requirements for Manufacturers
- § 40.391 Persons required to qualify.
- § 40.392 Bond.
- § 40.393 Power of attorney.
- § 40.394 Notice of approval of bond.
- § 40.395 Change in name.
- § 40.396 Change in proprietorship.
- § 40.397 Change in location.
- § 40.401 Corporate surety.
- § 40.402 Two or more corporate sureties.
- § 40.403 Deposit of securities in lieu of corporate surety.
- § 40.404 Amount of bond.
- § 40.405 Strengthening bond.
- § 40.406 Superseding bond.
- § 40.407 Extension of coverage of bond.
- § 40.408 Approval of bond and extension of coverage of bond.
- § 40.409 Termination of liability of surety under bond.
- § 40.410 Release of pledged securities.
- Operations By Manufacturers
- § 40.421 General.
- § 40.422 General.
- § 40.423 Opening.
- § 40.424 Monthly.
- § 40.425 Special.
- § 40.426 Closing.
- § 40.431 General.
- § 40.432 Opening.
- § 40.433 Special.
- § 40.434 Closing.
- § 40.435 General.
- § 40.441 General.
- § 40.451 Transfer in bond.
- § 40.452 Release from customs custody.
- § 40.453 Use of the United States.
- § 40.454 Removal for export purposes.
- § 40.461 Discontinuance of operations.
- Claims By Manufacturers
- § 40.471 Abatement.
- § 40.472 Allowance.
- § 40.473 Credit or refund.
- § 40.474 Remission.
- § 40.475 Action by claimant.
- § 40.476 Action by claimant.
- § 40.477 Action by the appropriate TTB officer.
- § 40.478 Disposition of cigarette papers and tubes and schedule.
- Subpart L—Manufacture of Processed Tobacco
- Qualification Requirements for Manufacturers of Processed Tobacco
- § 40.491 Persons required to qualify.
- § 40.492 Application for permit.
- § 40.493 Transitional rule.
- § 40.494 Corporate documents.
- § 40.495 Articles of partnership or association.
- § 40.496 Trade name certificate.
- § 40.497 Additional information.
- § 40.498 Investigation of applicant.
- § 40.499 Notice of contemplated disapproval.
- § 40.500 Issuance of permit.
- § 40.501 Retention of permit and supporting documents.
- Qualification Requirements for Manufacturers of Processed Tobacco
- § 40.502 Factory premises.
- Changes After Qualification
- § 40.511 Change in name.
- § 40.512 Change in ownership or control.
- § 40.513 Change in location or address of factory.
- Operations by Manufacturers of Processed Tobacco
- § 40.521 Record of tobacco and processed tobacco.
- § 40.522 Reports.
- § 40.523 Inventories.
- § 40.524 Retention of documents.
- § 40.525 Discontinuance of operations.
- § 40.526 Minimum manufacturing and activity requirements.
- § 40.527 Authorization to package processed tobacco.
- § 40.528 Suspension and revocation of permit.
- Other Provisions Relating to Manufacturers of Processed Tobacco
- § 40.531 Alternate methods or procedures.
- § 40.532 Emergency variations from requirements.
- § 40.533 Penalties and forfeitures.
- § 40.534 Power of attorney.
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