Code of Federal Regulations · Subpart
Subpart H — Operations By Manufacturers Of Tobacco Products
27 C.F.R. pt. 40, subpt. H
- § 40.161 Determination Of Tax And Method Of Payment
- § 40.162 Semimonthly Tax Return
- § 40.163 Semimonthly Tax Return Periods
- § 40.164 Special Rule For Taxes Due For The Month Of September
- § 40.165 Times For Filing Semimonthly Return
- § 40.166 Default, Prepayment Of Tax Required
- § 40.167 Prepayment Tax Return
- § 40.168 Remittance With Return
- § 40.169 Employer Identification Number
- § 40.170 Application For Employer Identification Number
- § 40.171 Execution And Filing Of Form Ss-4
- § 40.181 General
- § 40.182 Record Of Tobacco And Processed Tobacco
- § 40.183 Record Of Tobacco Products
- § 40.184 Record Of Removals Subject To Tax
- § 40.185 Retention Of Records
- § 40.186 Record In Support Of Transfers In Bond
- § 40.187 Record Of Sales Prices Of Large Cigars
- § 40.201 Inventories
- § 40.202 Reports
- § 40.211 Package
- § 40.212 Mark
- § 40.213 Tobacco Products Labeled For Export
- § 40.214 Notice For Cigars
- § 40.215 Notice For Cigarettes
- § 40.216 Notice For Smokeless Tobacco
- § 40.217 Repackaging
- § 40.231 Consumption By Employees
- § 40.232 Experimental Purposes
- § 40.233 Transfer In Bond
- § 40.234 Removal For Use Of The United States
- § 40.235 Removal For Export Purposes
- § 40.236 Release From Customs Custody
- § 40.251 Emergency Storage
- § 40.252 Reduction Of Tobacco Products To Materials
- § 40.253 Destruction
- § 40.254 Receipt Into Factory
- § 40.255 Shortages And Overages In Inventory
- § 40.256 Minimum Manufacturing And Activity Requirements
- § 40.257 Processed Tobacco
- § 40.165a a Payment Of Tax By Electronic Fund Transfer
- § 40.216a a Notice For Pipe Tobacco
- § 40.216b b Notice For Roll-your-own Tobacco
- § 40.216c c Package Use-up Rule