Title 27

PART 46

Part 46 - Miscellaneous Regulations Relating To Tobacco Products And Cigarette Papers And Tubes

PART 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Authority:18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted. Source:Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001. Editorial Note:Nomenclature changes to part 46 appear by T.D. ATF-457, 66 FR 32220, 32221, June 14, 2001. Cross Reference:

For exportation of tobacco materials, tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax, see part 44.

27:2.0.1.1.5.1SUBPART A
Subpart A - Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
27:2.0.1.1.5.1.144SUBJGRP 144
   General
27:2.0.1.1.5.1.144.1SECTION 46.1
   46.1 Scope of regulations in this subpart.
27:2.0.1.1.5.1.144.2SECTION 46.2
   46.2 Meaning of terms.
27:2.0.1.1.5.1.144.3SECTION 46.3
   46.3 Applicability to certain credits or refunds.
27:2.0.1.1.5.1.144.4SECTION 46.4
   46.4 Ultimate burden.
27:2.0.1.1.5.1.144.5SECTION 46.5
   46.5 Conditions to allowance of credit or refund.
27:2.0.1.1.5.1.144.6SECTION 46.6
   46.6 Requirements for persons intending to file claim.
27:2.0.1.1.5.1.145SUBJGRP 145
   Claim Procedure
27:2.0.1.1.5.1.145.7SECTION 46.7
   46.7 Execution and filing of claim.
27:2.0.1.1.5.1.145.8SECTION 46.8
   46.8 Data to be shown in claim.
27:2.0.1.1.5.1.145.9SECTION 46.9
   46.9 Time for filing claim.
27:2.0.1.1.5.1.146SUBJGRP 146
   Bond
27:2.0.1.1.5.1.146.10SECTION 46.10
   46.10 Bond, Form 2490.
27:2.0.1.1.5.1.146.11SECTION 46.11
   46.11 Corporate surety.
27:2.0.1.1.5.1.146.12SECTION 46.12
   46.12 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.5.1.146.13SECTION 46.13
   46.13 Authority to approve bonds.
27:2.0.1.1.5.1.146.14SECTION 46.14
   46.14 Termination of liability.
27:2.0.1.1.5.1.146.15SECTION 46.15
   46.15 Release of pledged securities.
27:2.0.1.1.5.1.147SUBJGRP 147
   Penalties
27:2.0.1.1.5.1.147.16SECTION 46.16
   46.16 Penalties.
27:2.0.1.1.5.2SUBPART B
Subpart B - Administrative Provisions
27:2.0.1.1.5.2.148.1SECTION 46.21
   46.21 Delegations of the Administrator.
27:2.0.1.1.5.2.148.2SECTION 46.22
   46.22 Forms prescribed.
27:2.0.1.1.5.3SUBPART C
Subpart C - Disaster Loss Claims
27:2.0.1.1.5.3.148SUBJGRP 148
   Definitions
27:2.0.1.1.5.3.148.1SECTION 46.71
   46.71 Scope of subpart.
27:2.0.1.1.5.3.148.2SECTION 46.72
   46.72 Meaning of terms.
27:2.0.1.1.5.3.149SUBJGRP 149
   Payments
27:2.0.1.1.5.3.149.3SECTION 46.73
   46.73 Circumstances under which payment may be made.
27:2.0.1.1.5.3.150SUBJGRP 150
   Claims Procedure
27:2.0.1.1.5.3.150.4SECTION 46.74
   46.74 Execution of claims.
27:2.0.1.1.5.3.150.5SECTION 46.75
   46.75 Required information for claim.
27:2.0.1.1.5.3.150.6SECTION 46.76
   46.76 Supporting evidence.
27:2.0.1.1.5.3.150.7SECTION 46.77
   46.77 Time and place of filing.
27:2.0.1.1.5.3.150.8SECTION 46.78
   46.78 Action by appropriate TTB officer.
27:2.0.1.1.5.3.151SUBJGRP 151
   Destruction of Tobacco Products, and Cigarette Papers and Tubes
27:2.0.1.1.5.3.151.9SECTION 46.79
   46.79 Supervision.
27:2.0.1.1.5.3.152SUBJGRP 152
   Penalties
27:2.0.1.1.5.3.152.10SECTION 46.80
   46.80 Penalties.
27:2.0.1.1.5.3.153SUBJGRP 153
   Admimistrative Provisions
27:2.0.1.1.5.3.153.11SECTION 46.81
   46.81 [Reserved]
27:2.0.1.1.5.4SUBPART D
Subpart D - Rules for Special (Occupational) Tax
27:2.0.1.1.5.4.154SUBJGRP 154
   Payment of Special Tax
27:2.0.1.1.5.4.154.1SECTION 46.91
   46.91 Scope of subpart.
27:2.0.1.1.5.4.154.2SECTION 46.92
   46.92 Meaning of terms.
27:2.0.1.1.5.4.154.3SECTION 46.93
   46.93 Multiple businesses of same ownership and location.
27:2.0.1.1.5.4.154.4SECTION 46.94
   46.94 Relation to State and municipal law.
27:2.0.1.1.5.4.154.5SECTION 46.95
   46.95 Liability of partners.
27:2.0.1.1.5.4.154.6SECTION 46.101
   46.101 Special tax returns.
27:2.0.1.1.5.4.154.7SECTION 46.102
   46.102 Employer identification number.
27:2.0.1.1.5.4.154.8SECTION 46.103
   46.103 Time for filing return and paying tax.
27:2.0.1.1.5.4.154.9SECTION 46.104
   46.104 Method of payment.
27:2.0.1.1.5.4.154.10SECTION 46.105
   46.105 Receipt for taxes.
27:2.0.1.1.5.4.154.11SECTION 46.106
   46.106 Receipt in lieu of stamp prohibited.
27:2.0.1.1.5.4.154.12SECTION 46.107
   46.107 Penalty for failure to file return or to pay tax.
27:2.0.1.1.5.4.154.13SECTION 46.108
   46.108 Interest on unpaid tax.
27:2.0.1.1.5.4.154.14SECTION 46.109
   46.109 Waiver of penalties.
27:2.0.1.1.5.4.155SUBJGRP 155
   Special Tax Stamps
27:2.0.1.1.5.4.155.15SECTION 46.116
   46.116 Issuance, distribution, and examination of special tax stamps.
27:2.0.1.1.5.4.155.16SECTION 46.117
   46.117 Lost or destroyed stamps.
27:2.0.1.1.5.4.155.17SECTION 46.118
   46.118 Certificate in lieu of lost or destroyed special tax stamp.
27:2.0.1.1.5.4.155.18SECTION 46.119
   46.119 Errors disclosed by taxpayers.
27:2.0.1.1.5.4.155.19SECTION 46.120
   46.120 Errors discovered on inspection.
27:2.0.1.1.5.4.156SUBJGRP 156
   Changes in Businesses Holding Special (Occupational) Tax Stamps
27:2.0.1.1.5.4.156.20SECTION 46.126
   46.126 Change in name or address.
27:2.0.1.1.5.4.156.21SECTION 46.127
   46.127 Change in ownership.
27:2.0.1.1.5.4.157SUBJGRP 157
   Stamps for Incorrect Period or Incorrect Liability
27:2.0.1.1.5.4.157.22SECTION 46.131
   46.131 General.
27:2.0.1.1.5.4.157.23SECTION 46.132
   46.132 Credit for incorrect stamp.
27:2.0.1.1.5.4.158SUBJGRP 158
   Abatement or Refund of Special Taxes
27:2.0.1.1.5.4.158.24SECTION 46.136
   46.136 Claims.
27:2.0.1.1.5.4.158.25SECTION 46.137
   46.137 Time limit on filing of claim for refund.
27:2.0.1.1.5.4.158.26SECTION 46.138
   46.138 Discontinuance of business.
27:2.0.1.1.5.5SUBPART E
Subparts E-F [Reserved]
27:2.0.1.1.5.6SUBPART G
Subpart G - Dealers in Tobacco Products
27:2.0.1.1.5.6.159.1SECTION 46.161
   46.161 Scope of subpart.
27:2.0.1.1.5.6.159.2SECTION 46.162
   46.162 Territorial extent.
27:2.0.1.1.5.6.159.3SECTION 46.163
   46.163 Meaning of terms.
27:2.0.1.1.5.6.159.4SECTION 46.164
   46.164 Authority of TTB officers to enter premises.
27:2.0.1.1.5.6.159.5SECTION 46.165
   46.165 Interference with administration.
27:2.0.1.1.5.6.159.6SECTION 46.166
   46.166 Dealing in tobacco products.
27:2.0.1.1.5.6.159.7SECTION 46.167
   46.167 Liability to tax.
27:2.0.1.1.5.6.159.8SECTION 46.168
   46.168 Liability to penalties and forfeitures.
27:2.0.1.1.5.7SUBPART H
Subpart H [Reserved]
27:2.0.1.1.5.8SUBPART I
Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
27:2.0.1.1.5.8.159SUBJGRP 159
   General
27:2.0.1.1.5.8.159.1SECTION 46.191
   46.191 Purpose of this subpart.
27:2.0.1.1.5.8.159.2SECTION 46.192
   46.192 Definitions used in this subpart.
27:2.0.1.1.5.8.159.3SECTION 46.193
   46.193 Persons liable for floor stocks tax.
27:2.0.1.1.5.8.159.4SECTION 46.194
   46.194 Persons not liable for floor stocks tax.
27:2.0.1.1.5.8.159.5SECTION 46.195
   46.195 Floor stocks requirements.
27:2.0.1.1.5.8.160SUBJGRP 160
   Inventories
27:2.0.1.1.5.8.160.6SECTION 46.201
   46.201 General.
27:2.0.1.1.5.8.160.7SECTION 46.202
   46.202 Physical inventory requirements.
27:2.0.1.1.5.8.160.8SECTION 46.203
   46.203 Record (book) inventory requirements.
27:2.0.1.1.5.8.160.9SECTION 46.204
   46.204 Articles in transit.
27:2.0.1.1.5.8.160.10SECTION 46.205
   46.205 Guidelines to determine title to articles in transit.
27:2.0.1.1.5.8.160.11SECTION 46.206
   46.206 Articles in a foreign trade zone.
27:2.0.1.1.5.8.160.12SECTION 46.207
   46.207 Articles held in bond.
27:2.0.1.1.5.8.160.13SECTION 46.208
   46.208 Unmerchantable articles.
27:2.0.1.1.5.8.160.14SECTION 46.209
   46.209 Articles in vending machines.
27:2.0.1.1.5.8.160.15SECTION 46.210
   46.210 Articles marked “not for sale” or “complimentary”.
27:2.0.1.1.5.8.161SUBJGRP 161
   Tax Liability Calculation
27:2.0.1.1.5.8.161.16SECTION 46.221
   46.221 Floor stocks tax rates.
27:2.0.1.1.5.8.161.17SECTION 46.222
   46.222 Determination of amount of tax due.
27:2.0.1.1.5.8.161.18SECTION 46.223
   46.223 Tax credit.
27:2.0.1.1.5.8.162SUBJGRP 162
   Filing Requirements
27:2.0.1.1.5.8.162.19SECTION 46.231
   46.231 Floor stocks tax return.
27:2.0.1.1.5.8.162.20SECTION 46.232
   46.232 Preparation of floor stocks tax return.
27:2.0.1.1.5.8.162.21SECTION 46.233
   46.233 Payment of floor stocks tax.
27:2.0.1.1.5.8.162.22SECTION 46.234
   46.234 Tax payment deadline.
27:2.0.1.1.5.8.162.23SECTION 46.235
   46.235 Filing requirements for multiple locations.
27:2.0.1.1.5.8.162.24SECTION 46.236
   46.236 Articles in a warehouse.
27:2.0.1.1.5.8.162.25SECTION 46.237
   46.237 Controlled group member.
27:2.0.1.1.5.8.163SUBJGRP 163
   Records
27:2.0.1.1.5.8.163.26SECTION 46.241
   46.241 Required records.
27:2.0.1.1.5.8.163.27SECTION 46.242
   46.242 Period for maintaining records.
27:2.0.1.1.5.8.163.28SECTION 46.243
   46.243 Articles at multiple locations.
27:2.0.1.1.5.8.163.29SECTION 46.244
   46.244 Location of records.
27:2.0.1.1.5.8.163.30SECTION 46.245
   46.245 Errors in records.
27:2.0.1.1.5.8.164SUBJGRP 164
   Claims
27:2.0.1.1.5.8.164.31SECTION 46.251
   46.251 Payment of tax required.
27:2.0.1.1.5.8.164.32SECTION 46.252
   46.252 Claim based on error on return.
27:2.0.1.1.5.8.164.33SECTION 46.253
   46.253 Destruction of articles by a Presidentially-declared major disaster.
27:2.0.1.1.5.8.164.34SECTION 46.254
   46.254 Additional reasons for filing a claim.
27:2.0.1.1.5.8.165SUBJGRP 165
   Alternate Methods or Procedures
27:2.0.1.1.5.8.165.35SECTION 46.261
   46.261 Purpose of an alternate method or procedure.
27:2.0.1.1.5.8.165.36SECTION 46.262
   46.262 Application.
27:2.0.1.1.5.8.165.37SECTION 46.263
   46.263 Conditions for approval.
27:2.0.1.1.5.8.165.38SECTION 46.264
   46.264 Withdrawal of an approval.
27:2.0.1.1.5.8.166SUBJGRP 166
   TTB Authorities
27:2.0.1.1.5.8.166.39SECTION 46.270
   46.270 [Reserved]
27:2.0.1.1.5.8.166.40SECTION 46.271
   46.271 Entry, examination and testimony.
27:2.0.1.1.5.8.166.41SECTION 46.272
   46.272 Issuance of summons.
27:2.0.1.1.5.8.166.42SECTION 46.273
   46.273 Refusing entry or examination.
27:2.0.1.1.5.8.166.43SECTION 46.274
   46.274 Penalties for failure to comply.