About GPO   |   Newsroom/Media   |   Congressional Relations   |   Inspector General   |   Careers   |   Contact   |   askGPO   |   Help  
 
Home   |   Customers   |   Vendors   |   Libraries  

The Electronic Code of Federal Regulations (e-CFR) is a regularly updated, unofficial editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Printing Office.

Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
Text | PDF

Find, review, and submit comments on Federal rules that are open for comment and published in the Federal Register using Regulations.gov.

Purchase individual CFR titles from the U.S. Government Online Bookstore.

Find issues of the CFR (including issues prior to 1996) at a local Federal depository library.

[1]
 
 

Electronic Code of Federal Regulations

blue pill

e-CFR Data is current as of October 23, 2014

Title 27Chapter ISubchapter BPart 46


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 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

rule

Subpart A—APPLICATION OF 26 U.S.C. 6423, AS AMENDED, TO REFUND OR CREDIT OF TAX ON TOBACCO PRODUCTS, AND CIGARETTE PAPERS AND TUBES

General

§46.1
Scope of regulations in this subpart.
§46.2
Meaning of terms.
§46.3
Applicability to certain credits or refunds.
§46.4
Ultimate burden.
§46.5
Conditions to allowance of credit or refund.
§46.6
Requirements for persons intending to file claim.

Claim Procedure

§46.7
Execution and filing of claim.
§46.8
Data to be shown in claim.
§46.9
Time for filing claim.

Bond

§46.10
Bond, Form 2490.
§46.11
Corporate surety.
§46.12
Deposit of securities in lieu of corporate surety.
§46.13
Authority to approve bonds.
§46.14
Termination of liability.
§46.15
Release of pledged securities.

Penalties

§46.16
Penalties.
rule

Subpart B—ADMINISTRATIVE PROVISIONS

§46.21
Delegations of the Administrator.
§46.22
Forms prescribed.
rule

Subpart C—DISASTER LOSS CLAIMS

§46.71
Scope of subpart.

Definitions

§46.72
Meaning of terms.

Payments

§46.73
Circumstances under which payment may be made.

Claims Procedure

§46.74
Execution of claims.
§46.75
Required information for claim.
§46.76
Supporting evidence.
§46.77
Time and place of filing.
§46.78
Action by appropriate TTB officer.

Destruction of Tobacco Products, and Cigarette Papers and Tubes

§46.79
Supervision.

Penalties

§46.80
Penalties.

Admimistrative Provisions

§46.81
[Reserved]
rule

Subpart D—RULES FOR SPECIAL (OCCUPATIONAL) TAX

§46.91
Scope of subpart.
§46.92
Meaning of terms.
§46.93
Multiple businesses of same ownership and location.
§46.94
Relation to State and municipal law.
§46.95
Liability of partners.

Payment of Special Tax

§46.101
Special tax returns.
§46.102
Employer identification number.
§46.103
Time for filing return and paying tax.
§46.104
Method of payment.
§46.105
Receipt for taxes.
§46.106
Receipt in lieu of stamp prohibited.
§46.107
Penalty for failure to file return or to pay tax.
§46.108
Interest on unpaid tax.
§46.109
Waiver of penalties.

Special Tax Stamps

§46.116
Issuance, distribution, and examination of special tax stamps.
§46.117
Lost or destroyed stamps.
§46.118
Certificate in lieu of lost or destroyed special tax stamp.
§46.119
Errors disclosed by taxpayers.
§46.120
Errors discovered on inspection.

Changes in Businesses Holding Special (Occupational) Tax Stamps

§46.126
Change in name or address.
§46.127
Change in ownership.

Stamps for Incorrect Period or Incorrect Liability

§46.131
General.
§46.132
Credit for incorrect stamp.

Abatement or Refund of Special Taxes

§46.136
Claims.
§46.137
Time limit on filing of claim for refund.
§46.138
Discontinuance of business.
rule

Subparts E-F [Reserved]

rule

Subpart G—DEALERS IN TOBACCO PRODUCTS

§46.161
Scope of subpart.
§46.162
Territorial extent.
§46.163
Meaning of terms.
§46.164
Authority of TTB officers to enter premises.
§46.165
Interference with administration.
§46.166
Dealing in tobacco products.
§46.167
Liability to tax.
§46.168
Liability to penalties and forfeitures.
rule

Subpart H—[RESERVED]

rule

Subpart I—FLOOR STOCKS TAX ON CERTAIN TOBACCO PRODUCTS, CIGARETTE PAPERS, AND CIGARETTE TUBES HELD FOR SALE ON APRIL 1, 2009

General

§46.191
Purpose of this subpart.
§46.192
Definitions used in this subpart.
§46.193
Persons liable for floor stocks tax.
§46.194
Persons not liable for floor stocks tax.
§46.195
Floor stocks requirements.

Inventories

§46.201
General.
§46.202
Physical inventory requirements.
§46.203
Record (book) inventory requirements.
§46.204
Articles in transit.
§46.205
Guidelines to determine title to articles in transit.
§46.206
Articles in a foreign trade zone.
§46.207
Articles held in bond.
§46.208
Unmerchantable articles.
§46.209
Articles in vending machines.
§46.210
Articles marked “not for sale” or “complimentary”.

Tax Liability Calculation

§46.221
Floor stocks tax rates.
§46.222
Determination of amount of tax due.
§46.223
Tax credit.

Filing Requirements

§46.231
Floor stocks tax return.
§46.232
Preparation of floor stocks tax return.
§46.233
Payment of floor stocks tax.
§46.234
Tax payment deadline.
§46.235
Filing requirements for multiple locations.
§46.236
Articles in a warehouse.
§46.237
Controlled group member.

Records

§46.241
Required records.
§46.242
Period for maintaining records.
§46.243
Articles at multiple locations.
§46.244
Location of records.
§46.245
Errors in records.

Claims

§46.251
Payment of tax required.
§46.252
Claim based on error on return.
§46.253
Destruction of articles by a Presidentially-declared major disaster.
§46.254
Additional reasons for filing a claim.

Alternate Methods or Procedures

§46.261
Purpose of an alternate method or procedure.
§46.262
Application.
§46.263
Conditions for approval.
§46.264
Withdrawal of an approval.

TTB Authorities

§46.270
[Reserved]
§46.271
Entry, examination and testimony.
§46.272
Issuance of summons.
§46.273
Refusing entry or examination.
§46.274
Penalties for failure to comply.


For questions or comments regarding e-CFR editorial content, features, or design, email ecfr@nara.gov.
For questions concerning e-CFR programming and delivery issues, email webteam@gpo.gov.