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

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Subpart A--SCOPE OF REGULATIONS

�40.1
Manufacture of tobacco products and cigarette papers and tubes.
�40.2
Territorial extent.
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Subpart B--DEFINITIONS

�40.11
Meaning of terms.
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Subpart C--TAXES

�40.21
Cigar tax rates.
�40.22
Determination of sale price of large cigars.
�40.23
Cigarette tax rates.
�40.24
Classification of cigarettes.
�40.25
Smokeless tobacco tax rates.
�40.25a
Pipe tobacco and roll-your-own tobacco tax rates.
�40.26
Persons liable for tax.
�40.27
Assessment.
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Subpart CA--SPECIAL (OCCUPATIONAL) TAXES

�40.31
Liability for special tax.
�40.32
Rates of special tax.
�40.33
Special tax returns.
�40.34
Employer identification number.
�40.35
Issuance, distribution, and examination of special tax stamps.
�40.36
Changes in special tax stamps.
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Subpart D--ADMINISTRATIVE PROVISIONS

�40.41
Forms prescribed.
�40.42
Authority of Appropriate TTB officers to enter premises.
�40.43
Interference with administration.
�40.44
Disposal of forfeited, condemned, and abandoned tobacco products.
�40.45
Alternate methods or procedures.
�40.46
Emergency variations from requirements.
�40.47
Other businesses within factory.
�40.48
Penalties and forfeitures.
�40.49
Delegations of the Administrator.
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Subpart E--QUALIFICATION REQUIREMENTS FOR MANUFACTURERS

�40.61
Qualification--General.
�40.61a
Transitional rule.
�40.62
Application for permit.
�40.63
Corporate documents.
�40.64
Articles of partnership or association.
�40.65
Trade name certificate.
�40.66
Bond.
�40.67
Blanket bond.
�40.68
Power of attorney.
�40.69
Factory premises.
�40.70
Separation of and access to factory.
�40.71
Factories established prior to October 1, 1961.
�40.72
Use of factory premises.
�40.73
Additional information.
�40.74
Investigation of applicant.
�40.75
Issuance of permit.
�40.76
Retention of permit and supporting documents.
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Subpart F--CHANGES AFTER ORIGINAL QUALIFICATION OF MANUFACTURERS

�40.91
Change in individual name.
�40.92
Change in trade name.
�40.93
Change in corporate name.
�40.101
Fiduciary successor.
�40.102
Transfer of ownership.
�40.103
Change in officers, directors, or stockholders of a corporation.
�40.104
Change in control of a corporation.
�40.111
Change in location within same region.
�40.112
Change in address.
�40.113
Change in location to another region.
�40.114
Extension or curtailment of factory.
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Subpart G--BONDS AND EXTENSIONS OF COVERAGE OF BONDS

�40.131
Corporate surety.
�40.132
Deposit of securities in lieu of corporate surety.
�40.133
Amount of individual bond.
�40.134
Amount of blanket bond.
�40.135
Strengthening bond.
�40.136
Superseding bond.
�40.137
Extension of coverage of bond.
�40.138
Approval of bond and extension of coverage of bond.
�40.139
Termination of bond.
�40.140
Release of pledged securities.
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Subpart H--OPERATIONS BY MANUFACTURERS

�40.161
Determination of tax and method of payment.
�40.162
Semimonthly tax return.
�40.163
Semimonthly tax return periods.
�40.164
Special rule for taxes due for the month of September (effective after December 31, 1994).
�40.165
Times for filing semimonthly return.
�40.165a
Payment of tax by electronic fund transfer.
�40.166
Default, prepayment of tax required.
�40.167
Prepayment tax return.
�40.168
Remittance with return.
�40.169
Employer identification number.
�40.170
Application for employer identification number.
�40.171
Execution and filing of Form SS-4.
�40.181
General.
�40.182
Record of tobacco.
�40.183
Record of tobacco products.
�40.184
Record of removals subject to tax.
�40.185
Retention of records.
�40.186
Record in support of transfers in bond.
�40.187
Record of sales prices of large cigars.
�40.201
Inventories.
�40.202
Reports.
�40.211
Package.
�40.212
Mark.
�40.213
Tobacco products labeled for export.
�40.214
Notice for cigars.
�40.215
Notice for cigarettes.
�40.216
Notice for smokeless tobacco.
�40.216a
Notice for pipe tobacco.
�40.216b
Notice for roll-your-own tobacco.
�40.216c
Package use-up rule.
�40.217
Repackaging.
�40.231
Consumption by employees.
�40.232
Experimental purposes.
�40.233
Transfer in bond.
�40.234
Removal for use of the United States.
�40.235
Removal for export purposes.
�40.236
Release from customs custody.
�40.251
Emergency storage.
�40.252
Reduction of tobacco products to materials.
�40.253
Destruction.
�40.254
Receipt into factory.
�40.255
Shortages and overages in inventory.
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Subpart I--CLAIMS BY MANUFACTURERS

�40.281
Abatement of assessment.
�40.282
Allowance of tax.
�40.283
Credit or refund of tax.
�40.284
Remission of tax liability.
�40.285
[Reserved]
�40.286
Refund of overpayment.
�40.287
Remission of tax liability on shortage.
�40.301
Action by claimant.
�40.311
Action by claimant.
�40.312
Action by the appropriate TTB officer.
�40.313
Disposition of tobacco products and schedule.
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Subpart J--SUSPENSION AND DISCONTINUANCE OF OPERATIONS BY MANUFACTURERS

�40.331
Discontinuance of operations.
�40.332
Suspension and revocation of permit.
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Subpart K--MANUFACTURE OF CIGARETTE PAPERS AND TUBES

�40.351
Cigarette papers.
�40.352
Cigarette tubes.
�40.353
Persons liable for tax.
�40.354
Determination of tax and method of payment.
�40.355
Return of manufacturer.
�40.356
Adjustments in the return of manufacturer.
�40.357
Payment of tax by electronic fund transfer.
�40.358
Assessment.
�40.359
Employer identification number.
�40.360
Application for employer identification number.
�40.361
Execution and filing of Form SS-4.
�40.371
Liability for special tax.
�40.372
Rate of special tax.
�40.373
Special tax returns.
�40.374
Issuance, distribution, and examination of special tax stamps.
�40.375
Changes in special tax stamps.
�40.382
Authority of TTB officers to enter premises.
�40.383
Interference with administration.
�40.384
Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
�40.385
Alternate methods or procedures.
�40.386
Emergency variations from requirements.
�40.387
Penalties and forfeitures.
�40.391
Persons required to qualify.
�40.392
Bond.
�40.393
Power of attorney.
�40.394
Notice of approval of bond.
�40.395
Change in name.
�40.396
Change in proprietorship.
�40.397
Change in location.
�40.401
Corporate surety.
�40.402
Two or more corporate sureties.
�40.403
Deposit of securities in lieu of corporate surety.
�40.404
Amount of bond.
�40.405
Strengthening bond.
�40.406
Superseding bond.
�40.407
Extension of coverage of bond.
�40.408
Approval of bond and extension of coverage of bond.
�40.409
Termination of liability of surety under bond.
�40.410
Release of pledged securities.
�40.421
General.
�40.422
General.
�40.423
Opening.
�40.424
Monthly.
�40.425
Special.
�40.426
Closing.
�40.431
General.
�40.432
Opening.
�40.433
Special.
�40.434
Closing.
�40.435
General.
�40.441
General.
�40.451
Transfer in bond.
�40.452
Release from customs custody.
�40.453
Use of the United States.
�40.454
Removal for export purposes.
�40.461
Discontinuance of operations.
�40.471
Abatement.
�40.472
Allowance.
�40.473
Credit or refund.
�40.474
Remission.
�40.475
Action by claimant.
�40.476
Action by claimant.
�40.477
Action by the appropriate TTB officer.
�40.478
Disposition of cigarette papers and tubes and schedule.
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