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Title 27

Displaying title 27, up to date as of 7/08/2026. 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 K   View Full Text
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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 KManufacture of Cigarette Papers and Tubes40.351 – 40.478
Taxes40.351 – 40.361
§ 40.351Cigarette papers.
§ 40.352Cigarette tubes.
§ 40.353Persons liable for tax.
§ 40.354Determination of tax and method of payment.
§ 40.355Return of manufacturer.
§ 40.356Adjustments in the return of manufacturer.
§ 40.357Payment of tax by electronic fund transfer.
§ 40.358Assessment.
§ 40.359Employer identification number.
§ 40.360Application for employer identification number.
§ 40.361Execution and filing of Form SS-4.
Special (Occupational) Taxes40.371 – 40.375
§ 40.371Liability for special tax.
§ 40.372Rate of special tax.
§ 40.373Cross reference.
§§ 40.374-40.375 [Reserved]
General40.382 – 40.387
§ 40.382Authority of TTB officers to enter premises.
§ 40.383Interference with administration.
§ 40.384Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
§ 40.385Alternate methods or procedures.
§ 40.386Emergency variations from requirements.
§ 40.387Penalties and forfeitures.
Qualification Requirements for Manufacturers40.391 – 40.410
§ 40.391Persons required to qualify.
§ 40.392Bond.
§ 40.393Power of attorney.
§ 40.394Notice of approval of bond.
§ 40.395Change in name.
§ 40.396Change in proprietorship.
§ 40.397Change in location.
§ 40.401Corporate surety.
§ 40.402Two or more corporate sureties.
§ 40.403Deposit of securities in lieu of corporate surety.
§ 40.404Amount of bond.
§ 40.405Strengthening bond.
§ 40.406Superseding bond.
§ 40.407Extension of coverage of bond.
§ 40.408Approval of bond and extension of coverage of bond.
§ 40.409Termination of liability of surety under bond.
§ 40.410Release of pledged securities.
Operations By Manufacturers40.421 – 40.461
§ 40.421General.
§ 40.422General.
§ 40.423Opening.
§ 40.424Monthly.
§ 40.425Special.
§ 40.426Closing.
§ 40.431General.
§ 40.432Opening.
§ 40.433Special.
§ 40.434Closing.
§ 40.435General.
§ 40.441General.
§ 40.451Transfer in bond.
§ 40.452Release from customs custody.
§ 40.453Use of the United States.
§ 40.454Removal for export purposes.
§ 40.461Discontinuance of operations.
Claims By Manufacturers40.471 – 40.478
§ 40.471Abatement.
§ 40.472Allowance.
§ 40.473Credit or refund.
§ 40.474Remission.
§ 40.475Action by claimant.
§ 40.476Action by claimant.
§ 40.477Action by the appropriate TTB officer.
§ 40.478Disposition of cigarette papers and tubes and schedule.
eCFR Content