PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
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.
Subparts
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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 Subject groups Bond–Penalties -
B
Subpart B—Administrative Provisions Sections 46.21–46.22 -
C
Subpart C—Disaster Loss Claims Section 46.71; Subject groups Admimistrative Provisions–Penalties -
D
Subpart D—Rules for Special (Occupational) Tax Sections 46.91–46.95; Subject groups Abatement or Refund of Special Taxes–Stamps for Incorrect Period or Incorrect Liability -
E-F
Subparts E-F [Reserved] -
G
Subpart G—Dealers in Tobacco Products Sections 46.161–46.168