Title 27

PART 41 SUBPART D

Subpart D - Taxes

• 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
• Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

27:2.0.1.1.2.4.68	SUBJGRP 68	Tax Rates
27:2.0.1.1.2.4.68.1	SECTION 41.30	41.30 Pipe tobacco and roll-your-own tobacco tax rates.
27:2.0.1.1.2.4.68.2	SECTION 41.31	41.31 Cigar tax rates.
27:2.0.1.1.2.4.68.3	SECTION 41.32	41.32 Cigarette tax rates.
27:2.0.1.1.2.4.68.4	SECTION 41.33	41.33 Smokeless tobacco tax rates.
27:2.0.1.1.2.4.68.5	SECTION 41.34	41.34 Cigarette papers.
27:2.0.1.1.2.4.68.6	SECTION 41.35	41.35 Cigarette tubes.
27:2.0.1.1.2.4.69	SUBJGRP 69	Classification of Large Cigars and Cigarettes
27:2.0.1.1.2.4.69.7	SECTION 41.37	41.37 [Reserved]
27:2.0.1.1.2.4.69.8	SECTION 41.38	41.38 Cigarettes.
27:2.0.1.1.2.4.69.9	SECTION 41.39	41.39 Determination of sale price of large cigars.
27:2.0.1.1.2.4.70	SUBJGRP 70	Liability for and Payment of Taxes
27:2.0.1.1.2.4.70.10	SECTION 41.40	41.40 Persons liable for tax.
27:2.0.1.1.2.4.70.11	SECTION 41.41	41.41 Determination and payment of tax.
27:2.0.1.1.2.4.71	SUBJGRP 71	Exemptions From Taxes and Permits
27:2.0.1.1.2.4.71.12	SECTION 41.50	41.50 Exemptions.
27:2.0.1.1.2.4.72	SUBJGRP 72	Assessment of Taxes
27:2.0.1.1.2.4.72.13	SECTION 41.60	41.60 Assessment.
27:2.0.1.1.2.4.73	SUBJGRP 73	Customs' Collection of Taxes
27:2.0.1.1.2.4.73.14	SECTION 41.62	41.62 Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
27:2.0.1.1.2.4.73.15	SECTION 41.63	41.63 Payment of tax by electronic fund transfer.

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