Code of Federal Regulations · Section
§ 40.477 — Action By The Appropriate Ttb Officer
27 C.F.R. § 40.477
View:
Upon receipt of a schedule of cigarette papers and tubes withdrawn from the market, the appropriate TTB officer may assign a TTB officer to verify the schedule and supervise disposition of the cigarette papers and tubes, or may authorize the manufacturer to dispose of the articles without supervision by so stating on the original and one copy of the schedule returned to the manufacturer.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Limitation on use of cash method of accounting26 U.S.C. § 448
-
Credit, refund, or allowance of tax26 U.S.C. § 5705