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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 46Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes46.1 – 46.168
Subpart AApplication of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes46.1 – 46.16
Subpart BAdministrative Provisions46.21 – 46.22
§ 46.21Delegations of the Administrator.
§ 46.22Forms prescribed.
Subpart CDisaster Loss Claims46.71 – 46.81
Subpart DRules for Special (Occupational) Tax46.91 – 46.138
Subparts E-F [Reserved]
Subpart GDealers in Tobacco Products46.161 – 46.168
§ 46.161Scope of subpart.
§ 46.162Territorial extent.
§ 46.163Meaning of terms.
§ 46.164Authority of TTB officers to enter premises.
§ 46.165Interference with administration.
§ 46.166Dealing in tobacco products.
§ 46.167Liability to tax.
§ 46.168Liability to penalties and forfeitures.