Title 27
PART 40 SUBPART K
Subpart K - Manufacture of Cigarette Papers and Tubes Source: T.D. ATF-384, 61 FR 54085, Oct. 17, 1996, unless otherwise noted.
- 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.
- Source: 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.
| 27:2.0.1.1.1.12.36 | SUBJGRP 36 | Taxes | |
| 27:2.0.1.1.1.12.36.1 | SECTION 40.351 | 40.351 Cigarette papers. | |
| 27:2.0.1.1.1.12.36.2 | SECTION 40.352 | 40.352 Cigarette tubes. | |
| 27:2.0.1.1.1.12.36.3 | SECTION 40.353 | 40.353 Persons liable for tax. | |
| 27:2.0.1.1.1.12.36.4 | SECTION 40.354 | 40.354 Determination of tax and method of payment. | |
| 27:2.0.1.1.1.12.36.5 | SECTION 40.355 | 40.355 Return of manufacturer. | |
| 27:2.0.1.1.1.12.36.6 | SECTION 40.356 | 40.356 Adjustments in the return of manufacturer. | |
| 27:2.0.1.1.1.12.36.7 | SECTION 40.357 | 40.357 Payment of tax by electronic fund transfer. | |
| 27:2.0.1.1.1.12.36.8 | SECTION 40.358 | 40.358 Assessment. | |
| 27:2.0.1.1.1.12.36.9 | SECTION 40.359 | 40.359 Employer identification number. | |
| 27:2.0.1.1.1.12.36.10 | SECTION 40.360 | 40.360 Application for employer identification number. | |
| 27:2.0.1.1.1.12.36.11 | SECTION 40.361 | 40.361 Execution and filing of Form SS-4. | |
| 27:2.0.1.1.1.12.37 | SUBJGRP 37 | Special (Occupational) Taxes | |
| 27:2.0.1.1.1.12.37.12 | SECTION 40.371 | 40.371 Liability for special tax. | |
| 27:2.0.1.1.1.12.37.13 | SECTION 40.372 | 40.372 Rate of special tax. | |
| 27:2.0.1.1.1.12.37.14 | SECTION 40.373 | 40.373 Cross reference. | |
| 27:2.0.1.1.1.12.37.15 | SECTION 40.374-40.375 | 40.374-40.375 [Reserved] | |
| 27:2.0.1.1.1.12.38 | SUBJGRP 38 | General | |
| 27:2.0.1.1.1.12.38.16 | SECTION 40.382 | 40.382 Authority of TTB officers to enter premises. | |
| 27:2.0.1.1.1.12.38.17 | SECTION 40.383 | 40.383 Interference with administration. | |
| 27:2.0.1.1.1.12.38.18 | SECTION 40.384 | 40.384 Disposal of forfeited, condemned, and abandoned cigarette papers and tubes. | |
| 27:2.0.1.1.1.12.38.19 | SECTION 40.385 | 40.385 Alternate methods or procedures. | |
| 27:2.0.1.1.1.12.38.20 | SECTION 40.386 | 40.386 Emergency variations from requirements. | |
| 27:2.0.1.1.1.12.38.21 | SECTION 40.387 | 40.387 Penalties and forfeitures. | |
| 27:2.0.1.1.1.12.39 | SUBJGRP 39 | Qualification Requirements for Manufacturers | |
| 27:2.0.1.1.1.12.39.22 | SECTION 40.391 | 40.391 Persons required to qualify. | |
| 27:2.0.1.1.1.12.39.23 | SECTION 40.392 | 40.392 Bond. | |
| 27:2.0.1.1.1.12.39.24 | SECTION 40.393 | 40.393 Power of attorney. | |
| 27:2.0.1.1.1.12.39.25 | SECTION 40.394 | 40.394 Notice of approval of bond. | |
| 27:2.0.1.1.1.12.39.26 | SECTION 40.395 | 40.395 Change in name. | |
| 27:2.0.1.1.1.12.39.27 | SECTION 40.396 | 40.396 Change in proprietorship. | |
| 27:2.0.1.1.1.12.39.28 | SECTION 40.397 | 40.397 Change in location. | |
| 27:2.0.1.1.1.12.39.29 | SECTION 40.401 | 40.401 Corporate surety. | |
| 27:2.0.1.1.1.12.39.30 | SECTION 40.402 | 40.402 Two or more corporate sureties. | |
| 27:2.0.1.1.1.12.39.31 | SECTION 40.403 | 40.403 Deposit of securities in lieu of corporate surety. | |
| 27:2.0.1.1.1.12.39.32 | SECTION 40.404 | 40.404 Amount of bond. | |
| 27:2.0.1.1.1.12.39.33 | SECTION 40.405 | 40.405 Strengthening bond. | |
| 27:2.0.1.1.1.12.39.34 | SECTION 40.406 | 40.406 Superseding bond. | |
| 27:2.0.1.1.1.12.39.35 | SECTION 40.407 | 40.407 Extension of coverage of bond. | |
| 27:2.0.1.1.1.12.39.36 | SECTION 40.408 | 40.408 Approval of bond and extension of coverage of bond. | |
| 27:2.0.1.1.1.12.39.37 | SECTION 40.409 | 40.409 Termination of liability of surety under bond. | |
| 27:2.0.1.1.1.12.39.38 | SECTION 40.410 | 40.410 Release of pledged securities. | |
| 27:2.0.1.1.1.12.40 | SUBJGRP 40 | Operations By Manufacturers | |
| 27:2.0.1.1.1.12.40.39 | SECTION 40.421 | 40.421 General. | |
| 27:2.0.1.1.1.12.40.40 | SECTION 40.422 | 40.422 General. | |
| 27:2.0.1.1.1.12.40.41 | SECTION 40.423 | 40.423 Opening. | |
| 27:2.0.1.1.1.12.40.42 | SECTION 40.424 | 40.424 Monthly. | |
| 27:2.0.1.1.1.12.40.43 | SECTION 40.425 | 40.425 Special. | |
| 27:2.0.1.1.1.12.40.44 | SECTION 40.426 | 40.426 Closing. | |
| 27:2.0.1.1.1.12.40.45 | SECTION 40.431 | 40.431 General. | |
| 27:2.0.1.1.1.12.40.46 | SECTION 40.432 | 40.432 Opening. | |
| 27:2.0.1.1.1.12.40.47 | SECTION 40.433 | 40.433 Special. | |
| 27:2.0.1.1.1.12.40.48 | SECTION 40.434 | 40.434 Closing. | |
| 27:2.0.1.1.1.12.40.49 | SECTION 40.435 | 40.435 General. | |
| 27:2.0.1.1.1.12.40.50 | SECTION 40.441 | 40.441 General. | |
| 27:2.0.1.1.1.12.40.51 | SECTION 40.451 | 40.451 Transfer in bond. | |
| 27:2.0.1.1.1.12.40.52 | SECTION 40.452 | 40.452 Release from customs custody. | |
| 27:2.0.1.1.1.12.40.53 | SECTION 40.453 | 40.453 Use of the United States. | |
| 27:2.0.1.1.1.12.40.54 | SECTION 40.454 | 40.454 Removal for export purposes. | |
| 27:2.0.1.1.1.12.40.55 | SECTION 40.461 | 40.461 Discontinuance of operations. | |
| 27:2.0.1.1.1.12.41 | SUBJGRP 41 | Claims By Manufacturers | |
| 27:2.0.1.1.1.12.41.56 | SECTION 40.471 | 40.471 Abatement. | |
| 27:2.0.1.1.1.12.41.57 | SECTION 40.472 | 40.472 Allowance. | |
| 27:2.0.1.1.1.12.41.58 | SECTION 40.473 | 40.473 Credit or refund. | |
| 27:2.0.1.1.1.12.41.59 | SECTION 40.474 | 40.474 Remission. | |
| 27:2.0.1.1.1.12.41.60 | SECTION 40.475 | 40.475 Action by claimant. | |
| 27:2.0.1.1.1.12.41.61 | SECTION 40.476 | 40.476 Action by claimant. | |
| 27:2.0.1.1.1.12.41.62 | SECTION 40.477 | 40.477 Action by the appropriate TTB officer. | |
| 27:2.0.1.1.1.12.41.63 | SECTION 40.478 | 40.478 Disposition of cigarette papers and tubes and schedule. |