Title 27

Volume 2 CHAPTER I

Chapter I - Alcohol And Tobacco Tax And Trade Bureau, Department Of The Treasury (continued)

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)

27:2.0.1.1SUBCHAP B
SUBCHAPTER B - TOBACCO
27:2.0.1.1.1PART 40
   PART 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
27:2.0.1.1.1.7.24SUBJGRP 24
      Changes in Name
27:2.0.1.1.1.7.25SUBJGRP 25
      Changes in Ownership and Control
27:2.0.1.1.1.7.26SUBJGRP 26
      Changes in Location of Factory
27:2.0.1.1.1.9.27SUBJGRP 27
      Determination and Payment of Taxes on Tobacco Products
27:2.0.1.1.1.9.28SUBJGRP 28
      Records
27:2.0.1.1.1.9.29SUBJGRP 29
      Inventories and Reports
27:2.0.1.1.1.9.30SUBJGRP 30
      Packages
27:2.0.1.1.1.9.31SUBJGRP 31
      Exemption From Taxes on Tobacco Products
27:2.0.1.1.1.9.32SUBJGRP 32
      Other Provisions Relating to Operations
27:2.0.1.1.1.10.33SUBJGRP 33
      General
27:2.0.1.1.1.10.34SUBJGRP 34
      Tobacco Products Lost or Destroyed
27:2.0.1.1.1.10.35SUBJGRP 35
      Tobacco Products Withdrawn From the Market
27:2.0.1.1.1.12.36SUBJGRP 36
      Taxes
27:2.0.1.1.1.12.37SUBJGRP 37
      Special (Occupational) Taxes
27:2.0.1.1.1.12.38SUBJGRP 38
      General
27:2.0.1.1.1.12.39SUBJGRP 39
      Qualification Requirements for Manufacturers
27:2.0.1.1.1.12.40SUBJGRP 40
      Operations By Manufacturers
27:2.0.1.1.1.12.41SUBJGRP 41
      Claims By Manufacturers
27:2.0.1.1.1.13.42SUBJGRP 42
      Qualification Requirements for Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.43SUBJGRP 43
      Qualification Requirements for Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.44SUBJGRP 44
      Changes After Qualification
27:2.0.1.1.1.13.45SUBJGRP 45
      Operations by Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.46SUBJGRP 46
      Other Provisions Relating to Manufacturers of Processed Tobacco
27:2.0.1.1.2PART 41
   PART 41 - IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
27:2.0.1.1.2.4.68SUBJGRP 68
      Tax Rates
27:2.0.1.1.2.4.69SUBJGRP 69
      Classification of Large Cigars and Cigarettes
27:2.0.1.1.2.4.70SUBJGRP 70
      Liability for and Payment of Taxes
27:2.0.1.1.2.4.71SUBJGRP 71
      Exemptions From Taxes and Permits
27:2.0.1.1.2.4.72SUBJGRP 72
      Assessment of Taxes
27:2.0.1.1.2.4.73SUBJGRP 73
      Customs' Collection of Taxes
27:2.0.1.1.2.6.74SUBJGRP 74
      Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty
27:2.0.1.1.2.7.75SUBJGRP 75
      Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes
27:2.0.1.1.2.7.76SUBJGRP 76
      Deferred Payment of Tax in Puerto Rico on Tobacco Products
27:2.0.1.1.2.9.77SUBJGRP 77
      General
27:2.0.1.1.2.9.78SUBJGRP 78
      Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed
27:2.0.1.1.2.9.79SUBJGRP 79
      Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market
27:2.0.1.1.2.11.80SUBJGRP 80
      Required Records and Reports
27:2.0.1.1.2.11.81SUBJGRP 81
      Filing and Retention of Records and Reports
27:2.0.1.1.2.12.82SUBJGRP 82
      Changes in Name
27:2.0.1.1.2.12.83SUBJGRP 83
      Changes in Ownership or Control
27:2.0.1.1.2.12.84SUBJGRP 84
      Changes in Location or Address
27:2.0.1.1.2.13.85SUBJGRP 85
      Qualification Requirements for Importers of Processed Tobacco
27:2.0.1.1.2.13.86SUBJGRP 86
      Changes After Original Qualification
27:2.0.1.1.2.13.87SUBJGRP 87
      Operations of Importers of Processed Tobacco
27:2.0.1.1.2.13.88SUBJGRP 88
      Other Provisions Applicable to Importers of Processed Tobacco
27:2.0.1.1.3PART 44
   PART 44 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
27:2.0.1.1.3.4.105SUBJGRP 105
      Variations From Requirements
27:2.0.1.1.3.6.106SUBJGRP 106
      Changes in Name
27:2.0.1.1.3.6.107SUBJGRP 107
      Changes in Ownership and Control
27:2.0.1.1.3.6.108SUBJGRP 108
      Changes in Location and Premises
27:2.0.1.1.3.8.109SUBJGRP 109
      Inventories
27:2.0.1.1.3.8.110SUBJGRP 110
      Reports
27:2.0.1.1.3.8.111SUBJGRP 111
      Claims
27:2.0.1.1.3.11.112SUBJGRP 112
      Packaging Requirements
27:2.0.1.1.3.11.113SUBJGRP 113
      Consignment of Shipment
27:2.0.1.1.3.11.114SUBJGRP 114
      Notice of Removal of Shipment
27:2.0.1.1.3.11.115SUBJGRP 115
      Miscellaneous Provisions
27:2.0.1.1.3.13.116SUBJGRP 116
      Bonds
27:2.0.1.1.3.13.117SUBJGRP 117
      Packaging Requirements
27:2.0.1.1.3.13.118SUBJGRP 118
      Consignment of Shipment
27:2.0.1.1.3.13.119SUBJGRP 119
      Notice of Removal of Shipment
27:2.0.1.1.3.13.120SUBJGRP 120
      Return of Shipment
27:2.0.1.1.4PART 45
   PART 45 - REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES
27:2.0.1.1.5PART 46
   PART 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
27:2.0.1.1.5.1.144SUBJGRP 144
      General
27:2.0.1.1.5.1.145SUBJGRP 145
      Claim Procedure
27:2.0.1.1.5.1.146SUBJGRP 146
      Bond
27:2.0.1.1.5.1.147SUBJGRP 147
      Penalties
27:2.0.1.1.5.3.148SUBJGRP 148
      Definitions
27:2.0.1.1.5.3.149SUBJGRP 149
      Payments
27:2.0.1.1.5.3.150SUBJGRP 150
      Claims Procedure
27:2.0.1.1.5.3.151SUBJGRP 151
      Destruction of Tobacco Products, and Cigarette Papers and Tubes
27:2.0.1.1.5.3.152SUBJGRP 152
      Penalties
27:2.0.1.1.5.3.153SUBJGRP 153
      Admimistrative Provisions
27:2.0.1.1.5.4.154SUBJGRP 154
      Payment of Special Tax
27:2.0.1.1.5.4.155SUBJGRP 155
      Special Tax Stamps
27:2.0.1.1.5.4.156SUBJGRP 156
      Changes in Businesses Holding Special (Occupational) Tax Stamps
27:2.0.1.1.5.4.157SUBJGRP 157
      Stamps for Incorrect Period or Incorrect Liability
27:2.0.1.1.5.4.158SUBJGRP 158
      Abatement or Refund of Special Taxes
27:2.0.1.1.5.8.159SUBJGRP 159
      General
27:2.0.1.1.5.8.160SUBJGRP 160
      Inventories
27:2.0.1.1.5.8.161SUBJGRP 161
      Tax Liability Calculation
27:2.0.1.1.5.8.162SUBJGRP 162
      Filing Requirements
27:2.0.1.1.5.8.163SUBJGRP 163
      Records
27:2.0.1.1.5.8.164SUBJGRP 164
      Claims
27:2.0.1.1.5.8.165SUBJGRP 165
      Alternate Methods or Procedures
27:2.0.1.1.5.8.166SUBJGRP 166
      TTB Authorities
27:2.0.1.2SUBCHAP C
SUBCHAPTER C - FIREARMS
27:2.0.1.2.6PART 53
   PART 53 - MANUFACTURERS EXCISE TAXES - FIREARMS AND AMMUNITION
27:2.0.1.2.6.7.169SUBJGRP 169
      Use by Manufacturer or Importer Considered Sale
27:2.0.1.2.6.7.170SUBJGRP 170
      Application of Tax in Case of Sales by Other Than Manufacturer or Importer
27:2.0.1.3SUBCHAP S D
SUBCHAPTERS D-E [RESERVED]
27:2.0.1.4SUBCHAP F
SUBCHAPTER F - PROCEDURES AND PRACTICES
27:2.0.1.4.7PART 70
   PART 70 - PROCEDURE AND ADMINISTRATION
27:2.0.1.4.7.3.207SUBJGRP 207
      Examination and Inspection
27:2.0.1.4.7.3.208SUBJGRP 208
      General Powers and Duties
27:2.0.1.4.7.4.209SUBJGRP 209
      Collection - General Provisions
27:2.0.1.4.7.4.210SUBJGRP 210
      Receipt of Payment
27:2.0.1.4.7.4.211SUBJGRP 211
      Assessment
27:2.0.1.4.7.4.212SUBJGRP 212
      Notice and Demand
27:2.0.1.4.7.4.213SUBJGRP 213
      Interest
27:2.0.1.4.7.4.214SUBJGRP 214
      Additions to the Tax, Additional Amounts, and Assessable Penalties
27:2.0.1.4.7.4.215SUBJGRP 215
      Abatements, Credits and Refunds
27:2.0.1.4.7.4.216SUBJGRP 216
      Rule of Special Application
27:2.0.1.4.7.4.217SUBJGRP 217
      Lien for Taxes
27:2.0.1.4.7.4.218SUBJGRP 218
      Seizure of Property for Collection of Taxes
27:2.0.1.4.7.4.219SUBJGRP 219
      Disposition of Property
27:2.0.1.4.7.4.220SUBJGRP 220
      Judicial Proceedings
27:2.0.1.4.7.4.221SUBJGRP 221
      Limitations
27:2.0.1.4.7.4.222SUBJGRP 222
      Transferees
27:2.0.1.4.7.4.223SUBJGRP 223
      Bonds
27:2.0.1.4.7.4.224SUBJGRP 224
      Miscellaneous Provisions
27:2.0.1.4.7.4.225SUBJGRP 225
      General Provisions Relating to Stamps, Marks or Labels
27:2.0.1.4.7.4.226SUBJGRP 226
      Registration
27:2.0.1.4.7.4.227SUBJGRP 227
      Crimes, Other Offenses and Forfeitures
27:2.0.1.4.7.5.228SUBJGRP 228
      Provisions Relating to Distilled Spirits, Wines, and Beer
27:2.0.1.4.7.5.229SUBJGRP 229
      Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes
27:2.0.1.4.7.5.230SUBJGRP 230
      Provisions Relating to Firearms, Shells and Cartridges, and Explosives
27:2.0.1.4.7.5.231SUBJGRP 231
      Seized Property
27:2.0.1.4.7.5.232SUBJGRP 232
      Possessions
27:2.0.1.4.7.5.233SUBJGRP 233
      Rulings
27:2.0.1.4.7.5.234SUBJGRP 234
      Administrative Remedies
27:2.0.1.4.7.6.235SUBJGRP 235
      General
27:2.0.1.4.7.6.236SUBJGRP 236
      Claim Procedure
27:2.0.1.4.7.6.237SUBJGRP 237
      Penalties
27:2.0.1.4.7.7.238SUBJGRP 238
      Definitions
27:2.0.1.4.7.7.239SUBJGRP 239
      Payments
27:2.0.1.4.7.7.240SUBJGRP 240
      Claims Procedures
27:2.0.1.4.7.7.241SUBJGRP 241
      Destruction of Liquors
27:2.0.1.4.7.7.242SUBJGRP 242
      Penalties
27:2.0.1.4.8PART 71
   PART 71 - RULES OF PRACTICE IN PERMIT PROCEEDINGS
27:2.0.1.4.8.3.260SUBJGRP 260
      Time
27:2.0.1.4.8.3.261SUBJGRP 261
      Representation at Hearings
27:2.0.1.4.8.4.262SUBJGRP 262
      Informal Settlement
27:2.0.1.4.8.6.263SUBJGRP 263
      Citations
27:2.0.1.4.8.6.264SUBJGRP 264
      Request for Hearing
27:2.0.1.4.8.6.265SUBJGRP 265
      Non-Request for Hearing
27:2.0.1.4.8.6.266SUBJGRP 266
      Answers
27:2.0.1.4.8.6.267SUBJGRP 267
      Failure To Appear
27:2.0.1.4.8.6.268SUBJGRP 268
      Waiver of Hearing
27:2.0.1.4.8.6.269SUBJGRP 269
      Surrender of Permit
27:2.0.1.4.8.6.270SUBJGRP 270
      Motions
27:2.0.1.4.8.6.271SUBJGRP 271
      Hearing
27:2.0.1.4.8.6.272SUBJGRP 272
      Burden of Proof
27:2.0.1.4.8.6.273SUBJGRP 273
      General
27:2.0.1.4.8.6.274SUBJGRP 274
      Record of Testimony
27:2.0.1.4.8.8.275SUBJGRP 275
      Action by the Appropriate TTB Officer
27:2.0.1.4.8.10.276SUBJGRP 276
      Record
27:2.0.1.4.9PART 72
   PART 72 - DISPOSITION OF SEIZED PERSONAL PROPERTY
27:2.0.1.4.10PART 73
   PART 73 - ELECTRONIC SIGNATURES; ELECTRONIC SUBMISSION OF FORMS
27:2.0.1.4.10.1.279SUBJGRP 279
      Scope
27:2.0.1.4.10.1.280SUBJGRP 280
      Definitions
27:2.0.1.5SUBCHAP S G
SUBCHAPTERS G-L [RESERVED]
27:2.0.1.6SUBCHAP M
SUBCHAPTER M - ALCOHOL, TOBACCO AND OTHER EXCISE TAXES
27:2.0.1.6.11PART 194-399
   PARTS 194-399 [RESERVED]