Title 27

PART 40 SUBPART C

Subpart C - Taxes

• 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
• 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

27:2.0.1.1.1.3.24.1	SECTION 40.21	40.21 Cigar tax rates.
27:2.0.1.1.1.3.24.2	SECTION 40.22	40.22 Determination of sale price of large cigars.
27:2.0.1.1.1.3.24.3	SECTION 40.23	40.23 Cigarette tax rates.
27:2.0.1.1.1.3.24.4	SECTION 40.24	40.24 Classification of cigarettes.
27:2.0.1.1.1.3.24.5	SECTION 40.25	40.25 Smokeless tobacco tax rates.
27:2.0.1.1.1.3.24.6	SECTION 40.25a	40.25a Pipe tobacco and roll-your-own tobacco tax rates and classification.
27:2.0.1.1.1.3.24.7	SECTION 40.26	40.26 Persons liable for tax.
27:2.0.1.1.1.3.24.8	SECTION 40.27	40.27 Assessment.

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