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Electronic Code of Federal Regulations

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e-CFR Data is current as of August 21, 2014

Title 27Chapter ISubchapter BPart 41


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 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

rule

Subpart A—SCOPE OF REGULATIONS

§41.1
Importation of tobacco products, cigarette papers and tubes, and processed tobacco.
rule

Subpart B—DEFINITIONS

§41.11
Meaning of terms.
rule

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.
rule

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.
rule

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.
rule

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.
§41.85
Release from customs custody of imported tobacco products or cigarette papers or tubes.
§41.85a
Release from customs custody of returned articles.
§41.86
Procedure for release.
rule

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.
rule

Subpart H—[RESERVED]

§§41.151-41.153
[Reserved]
rule

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.
rule

Subpart J—RECORDS AND REPORTS

§41.181
Records of large cigars.
§41.182
Availability of records.
§41.183
[Reserved]
rule

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.
rule

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.
rule

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.

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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