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Electronic Code of Federal Regulations

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e-CFR Data is current as of October 22, 2014

Title 27Chapter ISubchapter BPart 40


TITLE 27—Alcohol, Tobacco Products and Firearms

CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER B—TOBACCO

PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

rule

Subpart A—SCOPE OF REGULATIONS

§40.1
Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
§40.2
Territorial extent.
rule

Subpart B—DEFINITIONS

§40.11
Meaning of terms.
rule

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.
rule

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]
rule

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.
rule

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.
rule

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.
rule

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.
rule

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.
rule

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.
rule

Subpart J—SUSPENSION AND DISCONTINUANCE OF OPERATIONS BY MANUFACTURERS

§40.331
Discontinuance of operations.
§40.332
Suspension and revocation of permit.
rule

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.
rule

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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