CFR›Title 27›Chapter I›Part 70›Subpart E›Subject Group Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes ContainsSections 70.431–70.438CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 70.431 § 70.431 Imposition of taxes; regulations. 70.432 § 70.432 Qualification and bonding requirements. 70.433 § 70.433 Collection of taxes. 70.434 § 70.434 Assessments. 70.435 § 70.435 Claims. 70.436 § 70.436 Offers in compromise. 70.437 § 70.437 Rulings. 70.438 § 70.438 Forms. Previous Provisions Relating to Firearms, Shells and Cartridges, and Explosives Provisions Relating to Firearms, Shells and Cartridges, and Explosives Next Rulings Rulings