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