Deferred Payment of Tax in Puerto Rico on Tobacco Products

1. CFR
2. ›
3. Title 27
4. ›
5. Chapter I
6. ›
7. Part 41
8. ›
9. Subpart G
10. ›
11. Subject Group Deferred Payment of Tax in Puerto Rico on Tobacco Products

Sections

• 41.109
  § 41.109 Bond required for deferred taxpayment.
• 41.110
  § 41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
• 41.111
  § 41.111 Verification of bond and agreement to pay tax.
• 41.112
  § 41.112 Tax return.
• 41.113
  § 41.113 Return periods.
• 41.114
  § 41.114 Time for filing.
• 41.114a
  § 41.114a Qualification for extended deferral.
• 41.115
  § 41.115 Remittance with return.
• 41.115a
  § 41.115a Payment of tax by electronic fund transfer.
• 41.116
  § 41.116 Default.
• 41.117-41.118
  §§ 41.117-41.118 [Reserved]
• 41.119
  § 41.119 Corporate surety.
• 41.120
  § 41.120 Deposit of securities in lieu of corporate surety.
• 41.121
  § 41.121 Amount and account of bond.
• 41.122
  § 41.122 Strengthening bond.
• 41.123
  § 41.123 Superseding bond.
• 41.124
  § 41.124 Extension of coverage of bond.
• 41.125
  § 41.125 Approval of bond and extension of coverage of bond.
• 41.126
  § 41.126 Termination of bond.
• 41.127
  § 41.127 Application of surety for relief from bond.
• 41.128
  § 41.128 Relief of surety from bond.
• 41.129
  § 41.129 Release of pledged securities.
• 41.135-41.138
  §§ 41.135-41.138 [Reserved]
• 41.139
  § 41.139 Records.
• 41.140
  § 41.140 Taxpayment in the United States.
• 41.141
  § 41.141 Reports.