Code of Federal Regulations · Section

§ 45.35 — Liability For Tax

27 C.F.R. § 45.35

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The manufacturer who removes tobacco products, or cigarette papers or tubes under this part shall be liable for the taxes imposed thereon by 26 U.S.C. 5701, until such tobacco products, or cigarette papers or tubes are received by the Federal agency. 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.

27 C.F.R. § 45.34 27 C.F.R. § 45.36

Authorizing Statute

Liability for tax and method of payment
26 U.S.C. § 5703
Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
26 U.S.C. § 5751
Rate of tax
26 U.S.C. § 5701
Authority and functions of Director
44 U.S.C. § 3504