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Title 27

Displaying title 27, up to date as of 7/09/2026. Title 27 was last amended 7/06/2026.
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  1. Title 27 —Alcohol, Tobacco Products and Firearms
  2. Chapter I —Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  3. Subchapter B —Tobacco
  4. Part 40 —Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
  5. Subpart H   View Full Text
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eCFR Content

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Title 27Alcohol, Tobacco Products and FirearmsPart / Section
Chapter IAlcohol and Tobacco Tax and Trade Bureau, Department of the Treasury1 – 399
Subchapter BTobacco40 – 46
Part 40Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco40.1 – 40.534
Subpart HOperations by Manufacturers of Tobacco Products40.161 – 40.257
Determination and Payment of Taxes on Tobacco Products40.161 – 40.171
§ 40.161Determination of tax and method of payment.
§ 40.162Semimonthly tax return.
§ 40.163Semimonthly tax return periods.
§ 40.164Special rule for taxes due for the month of September.
§ 40.165Times for filing semimonthly return.
§ 40.165aPayment of tax by electronic fund transfer.
§ 40.166Default, prepayment of tax required.
§ 40.167Prepayment tax return.
§ 40.168Remittance with return.
§ 40.169Employer identification number.
§ 40.170Application for employer identification number.
§ 40.171Execution and filing of Form SS-4.
Records40.181 – 40.187
§ 40.181General.
§ 40.182Record of tobacco and processed tobacco.
§ 40.183Record of tobacco products.
§ 40.184Record of removals subject to tax.
§ 40.185Retention of records.
§ 40.186Record in support of transfers in bond.
§ 40.187Record of sales prices of large cigars.
Inventories and Reports40.201 – 40.202
§ 40.201Inventories.
§ 40.202Reports.
Packages40.211 – 40.217
§ 40.211Package.
§ 40.212Mark.
§ 40.213Tobacco products labeled for export.
§ 40.214Notice for cigars.
§ 40.215Notice for cigarettes.
§ 40.216Notice for smokeless tobacco.
§ 40.216aNotice for pipe tobacco.
§ 40.216bNotice for roll-your-own tobacco.
§ 40.216cPackage use-up rule.
§ 40.217Repackaging.
Exemption From Taxes on Tobacco Products40.231 – 40.236
§ 40.231Consumption by employees.
§ 40.232Experimental purposes.
§ 40.233Transfer in bond.
§ 40.234Removal for use of the United States.
§ 40.235Removal for export purposes.
§ 40.236Release from customs custody.
Other Provisions Relating to Operations40.251 – 40.257
§ 40.251Emergency storage.
§ 40.252Reduction of tobacco products to materials.
§ 40.253Destruction.
§ 40.254Receipt into factory.
§ 40.255Shortages and overages in inventory.
§ 40.256Minimum manufacturing and activity requirements.
§ 40.257Processed tobacco.
eCFR Content