Title 27

PART 41 SUBPART G

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

• 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.

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

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