Determination and Payment of Taxes on Tobacco Products

1. CFR
2. ›
3. Title 27
4. ›
5. Chapter I
6. ›
7. Part 40
8. ›
9. Subpart H
10. ›
11. Subject Group Determination and Payment of Taxes on Tobacco Products

Sections

• 40.161
  § 40.161 Determination of tax and method of payment.
• 40.162
  § 40.162 Semimonthly tax return.
• 40.163
  § 40.163 Semimonthly tax return periods.
• 40.164
  § 40.164 Special rule for taxes due for the month of September.
• 40.165
  § 40.165 Times for filing semimonthly return.
• 40.165a
  § 40.165a Payment of tax by electronic fund transfer.
• 40.166
  § 40.166 Default, prepayment of tax required.
• 40.167
  § 40.167 Prepayment tax return.
• 40.168
  § 40.168 Remittance with return.
• 40.169
  § 40.169 Employer identification number.
• 40.170
  § 40.170 Application for employer identification number.
• 40.171
  § 40.171 Execution and filing of Form SS-4.