PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
Editorial Note:
Nomenclature changes to part 41 (formerly part 275) appear at T.D. ATF-460, 66 FR 39093, July 27, 2001.
Contents
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41.151-41.153
§§ 41.151-41.153 [Reserved] -
A
Subpart A—Scope of Regulations Section 41.1 -
B
Subpart B—Definitions Section 41.11 -
C
Subpart C—General Sections 41.21–41.29 -
D
Subpart D—Taxes Subject groups Assessment of Taxes–Tax Rates -
E
Subpart E—Packages Sections 41.71–41.75 -
F
Subpart F—Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States Section 41.81; Subject group Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty -
G
Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Section 41.101; Subject groups Deferred Payment of Tax in Puerto Rico on Tobacco Products–Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes -
H
Subpart H [Reserved] -
I
Subpart I—Claims Subject groups General–Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market -
J
Subpart J—Records and Reports Sections 41.181–41.183 -
K
Subpart K—Tobacco Products Importers Sections 41.190–41.203a; Subject groups Filing and Retention of Records and Reports–Required Records and Reports -
L
Subpart L—Changes After Original Qualification of Importers Subject groups Changes in Location or Address–Changes in Ownership or Control -
M
Subpart M—Importation of Processed Tobacco Subject groups Changes After Original Qualification–Qualification Requirements for Importers of Processed Tobacco