Title 27

PART 41 SUBPART G

Subpart G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States

27:2.0.1.1.2.7.75SUBJGRP 75
Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes
27:2.0.1.1.2.7.75.1SECTION 41.101
   41.101 General.
27:2.0.1.1.2.7.75.2SECTION 41.105
   41.105 Prepayment of tax.
27:2.0.1.1.2.7.75.3SECTION 41.106
   41.106 Record of shipment by taxpayer.
27:2.0.1.1.2.7.75.4SECTION 41.107-41.108
   41.107-41.108 [Reserved]
27:2.0.1.1.2.7.76SUBJGRP 76
Deferred Payment of Tax in Puerto Rico on Tobacco Products
27:2.0.1.1.2.7.76.5SECTION 41.109
   41.109 Bond required for deferred taxpayment.
27:2.0.1.1.2.7.76.6SECTION 41.110
   41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
27:2.0.1.1.2.7.76.7SECTION 41.111
   41.111 Verification of bond and agreement to pay tax.
27:2.0.1.1.2.7.76.8SECTION 41.112
   41.112 Tax return.
27:2.0.1.1.2.7.76.9SECTION 41.113
   41.113 Return periods.
27:2.0.1.1.2.7.76.10SECTION 41.114
   41.114 Time for filing.
27:2.0.1.1.2.7.76.11SECTION 41.114a
   41.114a Qualification for extended deferral.
27:2.0.1.1.2.7.76.12SECTION 41.115
   41.115 Remittance with return.
27:2.0.1.1.2.7.76.13SECTION 41.115a
   41.115a Payment of tax by electronic fund transfer.
27:2.0.1.1.2.7.76.14SECTION 41.116
   41.116 Default.
27:2.0.1.1.2.7.76.15SECTION 41.117-41.118
   41.117-41.118 [Reserved]
27:2.0.1.1.2.7.76.16SECTION 41.119
   41.119 Corporate surety.
27:2.0.1.1.2.7.76.17SECTION 41.120
   41.120 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.2.7.76.18SECTION 41.121
   41.121 Amount and account of bond.
27:2.0.1.1.2.7.76.19SECTION 41.122
   41.122 Strengthening bond.
27:2.0.1.1.2.7.76.20SECTION 41.123
   41.123 Superseding bond.
27:2.0.1.1.2.7.76.21SECTION 41.124
   41.124 Extension of coverage of bond.
27:2.0.1.1.2.7.76.22SECTION 41.125
   41.125 Approval of bond and extension of coverage of bond.
27:2.0.1.1.2.7.76.23SECTION 41.126
   41.126 Termination of bond.
27:2.0.1.1.2.7.76.24SECTION 41.127
   41.127 Application of surety for relief from bond.
27:2.0.1.1.2.7.76.25SECTION 41.128
   41.128 Relief of surety from bond.
27:2.0.1.1.2.7.76.26SECTION 41.129
   41.129 Release of pledged securities.
27:2.0.1.1.2.7.76.27SECTION 41.135-41.138
   41.135-41.138 [Reserved]
27:2.0.1.1.2.7.76.28SECTION 41.139
   41.139 Records.
27:2.0.1.1.2.7.76.29SECTION 41.140
   41.140 Taxpayment in the United States.
27:2.0.1.1.2.7.76.30SECTION 41.141
   41.141 Reports.