2008 CFR Title 27, Volume 2

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 41--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
	41.1	Importation of tobacco products and cigarette papers and tubes.
	41.11	Meaning of terms.
	41.21	Forms prescribed.
	41.22	Retention of records.
	41.23	Authority of TTB officers to enter premises.
	41.24	Interference with administration.
	41.25	Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.
	41.26	Alternate methods or procedures.
	41.27	Emergency variations from requirements.
	41.28	Penalties and forfeitures.
	41.29	Delegations of the Administrator.
	41.30	Pipe tobacco and roll-your-own tobacco.
	41.31	Cigar tax rates.
	41.32	Cigarette tax rates.
	41.33	Smokeless tobacco tax rates.
	41.34	Cigarette papers.
	41.35	Cigarette tubes.
	41.38	Cigarettes.
	41.39	Determination of sale price of large cigars.
	41.40	Persons liable for tax.
	41.41	Determination and payment of tax.
	41.50	Exemptions.
	41.60	Assessment.
	41.62	Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States.
	41.63	Payment of tax by electronic fund transfer.
	41.71	Package.
	41.72	Notice for smokeless tobacco.
	41.72a	Notice for pipe tobacco.
	41.72b	Notice for roll-your-own tobacco.
	41.72c	Package use-up rule.
	41.73	Notice for cigars.
	41.74	Notice for cigarettes.
	41.75	Exemptions.
	41.81	Taxpayment.
	41.82	Restrictions on tobacco products labeled for export.
	41.83	Penalties and forfeiture for products labeled or shipped for export.
	41.85	Release from customs custody of imported tobacco articles.
	41.85a	Release from customs custody of returned articles.
	41.86	Procedure for release.
	41.101	General.
	41.105	Prepayment of tax.
	41.106	Record of shipment by taxpayer.
	41.109	Bond required for deferred taxpayment.
	41.110	Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
	41.111	Verification of bond and agreement to pay tax.
	41.112	Tax return.
	41.113	Return periods.
	41.114	Time for filing.
	41.114a	Qualification for extended deferral.
	41.115	Remittance with return.
	41.115a	Payment of tax by electronic fund transfer.
	41.116	Default.
	41.119	Corporate surety.
	41.120	Deposit of securities in lieu of corporate surety.
	41.121	Amount and account of bond.
	41.122	Strengthening bond.
	41.123	Superseding bond.
	41.124	Extension of coverage of bond.
	41.125	Approval of bond and extension of coverage of bond.
	41.126	Termination of bond.
	41.127	Application of surety for relief from bond.
	41.128	Relief of surety from bond.
	41.129	Release of pledged securities.
	41.139	Records.
	41.140	Taxpayment in the United States.
	41.141	Reports.
	41.161	Abatement of assessment.
	41.162	Losses caused by disaster occurring after September 2, 1958.
	41.163	Refund of tax.
	41.165	Action by taxpayer.
	41.170	Reduction of tobacco products to materials; TTB action.
	41.171	Reduction of tobacco products to materials, action by appropriate TTB officer.
	41.172	Return to nontaxpaid status, action by taxpayer.
	41.173	Return to nontaxpaid status, action by appropriate TTB officer.
	41.174	Disposition of tobacco products and cigarette papers and tubes, and schedule.
	41.181	Records of large cigars.
	41.182	Availability of records.
	41.190	Persons required to qualify.
	41.191	Application for permit.
	41.192	Transitional rule.
	41.193	Corporate documents.
	41.194	Articles of partnership or association.
	41.195	Trade name certificate.
	41.196	Power of attorney.
	41.197	Additional information.
	41.198	Investigation of applicant.
	41.199	Notice of contemplated disapproval.
	41.200	Issuance of permit.
	41.201	Duration of permit.
	41.202	Renewal of permit.
	41.203	Retention of permit and supporting documents.
	41.204	General.
	41.205	Recordkeeping requirements.
	41.206	Reports.
	41.207	Filing.
	41.208	Retention.
	41.220	Change in individual name.
	41.221	Change in trade name.
	41.222	Change in corporate name.
	41.223	Fiduciary successor.
	41.224	Transfer of ownership.
	41.225	Change in officers, directors, or stockholders of a corporation.
	41.226	Change in control of a corporation.
	41.227	Change in location.
	41.228	Change in address.