Title 27

PART 40 SUBPART H

Subpart H - Operations by Manufacturers of Tobacco Products

• 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.

27:2.0.1.1.1.9.27	SUBJGRP 27	Determination and Payment of Taxes on Tobacco Products
27:2.0.1.1.1.9.27.1	SECTION 40.161	40.161 Determination of tax and method of payment.
27:2.0.1.1.1.9.27.2	SECTION 40.162	40.162 Semimonthly tax return.
27:2.0.1.1.1.9.27.3	SECTION 40.163	40.163 Semimonthly tax return periods.
27:2.0.1.1.1.9.27.4	SECTION 40.164	40.164 Special rule for taxes due for the month of September.
27:2.0.1.1.1.9.27.5	SECTION 40.165	40.165 Times for filing semimonthly return.
27:2.0.1.1.1.9.27.6	SECTION 40.165a	40.165a Payment of tax by electronic fund transfer.
27:2.0.1.1.1.9.27.7	SECTION 40.166	40.166 Default, prepayment of tax required.
27:2.0.1.1.1.9.27.8	SECTION 40.167	40.167 Prepayment tax return.
27:2.0.1.1.1.9.27.9	SECTION 40.168	40.168 Remittance with return.
27:2.0.1.1.1.9.27.10	SECTION 40.169	40.169 Employer identification number.
27:2.0.1.1.1.9.27.11	SECTION 40.170	40.170 Application for employer identification number.
27:2.0.1.1.1.9.27.12	SECTION 40.171	40.171 Execution and filing of Form SS-4.
27:2.0.1.1.1.9.28	SUBJGRP 28	Records
27:2.0.1.1.1.9.28.13	SECTION 40.181	40.181 General.
27:2.0.1.1.1.9.28.14	SECTION 40.182	40.182 Record of tobacco and processed tobacco.
27:2.0.1.1.1.9.28.15	SECTION 40.183	40.183 Record of tobacco products.
27:2.0.1.1.1.9.28.16	SECTION 40.184	40.184 Record of removals subject to tax.
27:2.0.1.1.1.9.28.17	SECTION 40.185	40.185 Retention of records.
27:2.0.1.1.1.9.28.18	SECTION 40.186	40.186 Record in support of transfers in bond.
27:2.0.1.1.1.9.28.19	SECTION 40.187	40.187 Record of sales prices of large cigars.
27:2.0.1.1.1.9.29	SUBJGRP 29	Inventories and Reports
27:2.0.1.1.1.9.29.20	SECTION 40.201	40.201 Inventories.
27:2.0.1.1.1.9.29.21	SECTION 40.202	40.202 Reports.
27:2.0.1.1.1.9.30	SUBJGRP 30	Packages
27:2.0.1.1.1.9.30.22	SECTION 40.211	40.211 Package.
27:2.0.1.1.1.9.30.23	SECTION 40.212	40.212 Mark.
27:2.0.1.1.1.9.30.24	SECTION 40.213	40.213 Tobacco products labeled for export.
27:2.0.1.1.1.9.30.25	SECTION 40.214	40.214 Notice for cigars.
27:2.0.1.1.1.9.30.26	SECTION 40.215	40.215 Notice for cigarettes.
27:2.0.1.1.1.9.30.27	SECTION 40.216	40.216 Notice for smokeless tobacco.
27:2.0.1.1.1.9.30.28	SECTION 40.216a	40.216a Notice for pipe tobacco.
27:2.0.1.1.1.9.30.29	SECTION 40.216b	40.216b Notice for roll-your-own tobacco.
27:2.0.1.1.1.9.30.30	SECTION 40.216c	40.216c Package use-up rule.
27:2.0.1.1.1.9.30.31	SECTION 40.217	40.217 Repackaging.
27:2.0.1.1.1.9.31	SUBJGRP 31	Exemption From Taxes on Tobacco Products
27:2.0.1.1.1.9.31.32	SECTION 40.231	40.231 Consumption by employees.
27:2.0.1.1.1.9.31.33	SECTION 40.232	40.232 Experimental purposes.
27:2.0.1.1.1.9.31.34	SECTION 40.233	40.233 Transfer in bond.
27:2.0.1.1.1.9.31.35	SECTION 40.234	40.234 Removal for use of the United States.
27:2.0.1.1.1.9.31.36	SECTION 40.235	40.235 Removal for export purposes.
27:2.0.1.1.1.9.31.37	SECTION 40.236	40.236 Release from customs custody.
27:2.0.1.1.1.9.32	SUBJGRP 32	Other Provisions Relating to Operations
27:2.0.1.1.1.9.32.38	SECTION 40.251	40.251 Emergency storage.
27:2.0.1.1.1.9.32.39	SECTION 40.252	40.252 Reduction of tobacco products to materials.
27:2.0.1.1.1.9.32.40	SECTION 40.253	40.253 Destruction.
27:2.0.1.1.1.9.32.41	SECTION 40.254	40.254 Receipt into factory.
27:2.0.1.1.1.9.32.42	SECTION 40.255	40.255 Shortages and overages in inventory.
27:2.0.1.1.1.9.32.43	SECTION 40.256	40.256 Minimum manufacturing and activity requirements.
27:2.0.1.1.1.9.32.44	SECTION 40.257	40.257 Processed tobacco.

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