Code of Federal Regulations · Section
§ 40.354 — Determination Of Tax And Method Of Payment
27 C.F.R. § 40.354
View:
Except for removals without payment of tax and transfers in bond, as authorized by law, no cigarette papers and tubes shall be removed until the taxes imposed by section 5701, I.R.C., have been determined. The payment of taxes on cigarette papers and tubes which are removed on determination of tax shall be made by return in accordance with the provisions of this subpart.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Limitation on use of cash method of accounting26 U.S.C. § 448
-
Liability for tax and method of payment26 U.S.C. § 5703