Title 27

PART 41 SUBPART D

Subpart D - Taxes

27:2.0.1.1.2.4.68SUBJGRP 68
Tax Rates
27:2.0.1.1.2.4.68.1SECTION 41.30
   41.30 Pipe tobacco and roll-your-own tobacco tax rates.
27:2.0.1.1.2.4.68.2SECTION 41.31
   41.31 Cigar tax rates.
27:2.0.1.1.2.4.68.3SECTION 41.32
   41.32 Cigarette tax rates.
27:2.0.1.1.2.4.68.4SECTION 41.33
   41.33 Smokeless tobacco tax rates.
27:2.0.1.1.2.4.68.5SECTION 41.34
   41.34 Cigarette papers.
27:2.0.1.1.2.4.68.6SECTION 41.35
   41.35 Cigarette tubes.
27:2.0.1.1.2.4.69SUBJGRP 69
Classification of Large Cigars and Cigarettes
27:2.0.1.1.2.4.69.7SECTION 41.37
   41.37 [Reserved]
27:2.0.1.1.2.4.69.8SECTION 41.38
   41.38 Cigarettes.
27:2.0.1.1.2.4.69.9SECTION 41.39
   41.39 Determination of sale price of large cigars.
27:2.0.1.1.2.4.70SUBJGRP 70
Liability for and Payment of Taxes
27:2.0.1.1.2.4.70.10SECTION 41.40
   41.40 Persons liable for tax.
27:2.0.1.1.2.4.70.11SECTION 41.41
   41.41 Determination and payment of tax.
27:2.0.1.1.2.4.71SUBJGRP 71
Exemptions From Taxes and Permits
27:2.0.1.1.2.4.71.12SECTION 41.50
   41.50 Exemptions.
27:2.0.1.1.2.4.72SUBJGRP 72
Assessment of Taxes
27:2.0.1.1.2.4.72.13SECTION 41.60
   41.60 Assessment.
27:2.0.1.1.2.4.73SUBJGRP 73
Customs' Collection of Taxes
27:2.0.1.1.2.4.73.14SECTION 41.62
   41.62 Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
27:2.0.1.1.2.4.73.15SECTION 41.63
   41.63 Payment of tax by electronic fund transfer.