Code of Federal Regulations · Section
§ 44.65 — Liability For Tax On Tobacco Products, And Cigarette Papers And Tubes
27 C.F.R. § 44.65
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The manufacturer of tobacco products and cigarette papers and tubes shall be liable for the taxes imposed thereon by 26 U.S.C. 5701: Provided, That when tobacco products, and cigarette papers and tubes are transferred, without payment of tax, pursuant to 26 U.S.C. 5704, between the bonded premises of manufacturers and/or export warehouse proprietors, the transferee shall become liable for the tax upon receipt by him of such articles. Any person who possesses tobacco products, or cigarette papers or tubes in violation of 26 U.S.C. 5751(a)(1) or (2), shall be liable for a tax equal to the tax on such articles.
Authorizing Statute
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Liability for tax and method of payment26 U.S.C. § 5703
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Exemption from tax26 U.S.C. § 5704
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Rate of tax26 U.S.C. § 5701
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Definitions31 U.S.C. § 9301