Code of Federal Regulations · Section

§ 70.437 — Rulings

27 C.F.R. § 70.437

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The procedure for rulings in tobacco tax matters is set forth in § 70.471.

27 C.F.R. § 70.436 27 C.F.R. § 70.438

Authorizing Statute

Departmental regulations
5 U.S.C. § 301
Imposition of tax
26 U.S.C. § 4181