27 C.F.R. PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER B--TOBACCO
PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart A--SCOPE OF REGULATIONS
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Manufacture of tobacco products and cigarette papers and tubes.
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Subpart B--DEFINITIONS
Subpart C--TAXES
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Determination of sale price of large cigars.
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Classification of cigarettes.
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Smokeless tobacco tax rates.
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Pipe tobacco and roll-your-own tobacco tax rates.
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Subpart CA--SPECIAL (OCCUPATIONAL) TAXES
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Liability for special tax.
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Employer identification number.
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Issuance, distribution, and examination of special tax stamps.
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Changes in special tax stamps.
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Subpart D--ADMINISTRATIVE PROVISIONS
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Authority of Appropriate TTB officers to enter premises.
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Interference with administration.
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Disposal of forfeited, condemned, and abandoned tobacco products.
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Alternate methods or procedures.
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Emergency variations from requirements.
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Other businesses within factory.
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Penalties and forfeitures.
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Delegations of the Administrator.
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Subpart E--QUALIFICATION REQUIREMENTS FOR MANUFACTURERS
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Articles of partnership or association.
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Separation of and access to factory.
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Factories established prior to October 1, 1961.
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Investigation of applicant.
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Retention of permit and supporting documents.
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Subpart F--CHANGES AFTER ORIGINAL QUALIFICATION OF MANUFACTURERS
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Change in individual name.
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Change in corporate name.
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Change in officers, directors, or stockholders of a corporation.
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Change in control of a corporation.
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Change in location within same region.
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Change in location to another region.
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Extension or curtailment of factory.
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Subpart G--BONDS AND EXTENSIONS OF COVERAGE OF BONDS
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Deposit of securities in lieu of corporate surety.
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Amount of individual bond.
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Extension of coverage of bond.
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Approval of bond and extension of coverage of bond.
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Release of pledged securities.
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Subpart H--OPERATIONS BY MANUFACTURERS
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Determination of tax and method of payment.
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Semimonthly tax return periods.
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Special rule for taxes due for the month of September (effective after December 31, 1994).
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Times for filing semimonthly return.
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Payment of tax by electronic fund transfer.
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Default, prepayment of tax required.
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Employer identification number.
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Application for employer identification number.
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Execution and filing of Form SS-4.
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Record of tobacco products.
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Record of removals subject to tax.
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Record in support of transfers in bond.
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Record of sales prices of large cigars.
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Tobacco products labeled for export.
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Notice for smokeless tobacco.
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Notice for roll-your-own tobacco.
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Consumption by employees.
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Removal for use of the United States.
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Removal for export purposes.
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Release from customs custody.
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Reduction of tobacco products to materials.
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Shortages and overages in inventory.
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Subpart I--CLAIMS BY MANUFACTURERS
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Remission of tax liability.
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Remission of tax liability on shortage.
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Action by the appropriate TTB officer.
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Disposition of tobacco products and schedule.
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Subpart J--SUSPENSION AND DISCONTINUANCE OF OPERATIONS BY MANUFACTURERS
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Discontinuance of operations.
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Suspension and revocation of permit.
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Subpart K--MANUFACTURE OF CIGARETTE PAPERS AND TUBES
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Determination of tax and method of payment.
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Adjustments in the return of manufacturer.
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Payment of tax by electronic fund transfer.
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Employer identification number.
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Application for employer identification number.
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Execution and filing of Form SS-4.
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Liability for special tax.
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Issuance, distribution, and examination of special tax stamps.
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Changes in special tax stamps.
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Authority of TTB officers to enter premises.
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Interference with administration.
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Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
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Alternate methods or procedures.
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Emergency variations from requirements.
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Penalties and forfeitures.
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Persons required to qualify.
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Notice of approval of bond.
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Change in proprietorship.
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Two or more corporate sureties.
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Deposit of securities in lieu of corporate surety.
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Extension of coverage of bond.
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Approval of bond and extension of coverage of bond.
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Termination of liability of surety under bond.
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Release of pledged securities.
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Release from customs custody.
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Use of the United States.
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Removal for export purposes.
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Discontinuance of operations.
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Action by the appropriate TTB officer.
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Disposition of cigarette papers and tubes and schedule.
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