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Title 27

Displaying title 27, up to date as of 7/16/2026. Title 27 was last amended 7/06/2026.
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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 AScope of Regulations40.1 – 40.2
§ 40.1Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
§ 40.2Territorial extent.
Subpart BDefinitions40.11
§ 40.11Meaning of terms.
Subpart CTaxes40.21 – 40.27
Subpart CaSpecial (Occupational) Taxes40.31 – 40.36
§ 40.31Liability for special tax.
§ 40.32Rates of special tax.
§ 40.33Cross reference.
§§ 40.34-40.36 [Reserved]
Subpart DAdministrative Provisions40.41 – 40.49
Subpart EQualification Requirements for Manufacturers of Tobacco Products40.61 – 40.76
Subpart FChanges After Original Qualification of Manufacturers of Tobacco Products40.91 – 40.114
Subpart GBonds and Extensions of Coverage of Bonds40.131 – 40.140
Subpart HOperations by Manufacturers of Tobacco Products40.161 – 40.257
Subpart IClaims by Manufacturers40.281 – 40.313
Subpart JSuspension and Discontinuance of Operations by Manufacturers40.331 – 40.332
§ 40.331Discontinuance of operations.
§ 40.332Suspension and revocation of permit.
Subpart KManufacture of Cigarette Papers and Tubes40.351 – 40.478
Subpart LManufacture of Processed Tobacco40.491 – 40.534