Title 27

Volume 2 CHAPTER I SUBCHAP B

Subchapter B - Tobacco

27:2.0.1.1.1	PART 40	PART 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
27:2.0.1.1.1.1	SUBPART A	Subpart A - Scope of Regulations
27:2.0.1.1.1.1.24.1	SECTION 40.1	40.1 Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
27:2.0.1.1.1.1.24.2	SECTION 40.2	40.2 Territorial extent.
27:2.0.1.1.1.2	SUBPART B	Subpart B - Definitions
27:2.0.1.1.1.2.24.1	SECTION 40.11	40.11 Meaning of terms.
27:2.0.1.1.1.3	SUBPART C	Subpart C - Taxes
27:2.0.1.1.1.3.24.1	SECTION 40.21	40.21 Cigar tax rates.
27:2.0.1.1.1.3.24.2	SECTION 40.22	40.22 Determination of sale price of large cigars.
27:2.0.1.1.1.3.24.3	SECTION 40.23	40.23 Cigarette tax rates.
27:2.0.1.1.1.3.24.4	SECTION 40.24	40.24 Classification of cigarettes.
27:2.0.1.1.1.3.24.5	SECTION 40.25	40.25 Smokeless tobacco tax rates.
27:2.0.1.1.1.3.24.6	SECTION 40.25a	40.25a Pipe tobacco and roll-your-own tobacco tax rates and classification.
27:2.0.1.1.1.3.24.7	SECTION 40.26	40.26 Persons liable for tax.
27:2.0.1.1.1.3.24.8	SECTION 40.27	40.27 Assessment.
27:2.0.1.1.1.4	SUBPART Ca	Subpart Ca - Special (Occupational) Taxes
27:2.0.1.1.1.4.24.1	SECTION 40.31	40.31 Liability for special tax.
27:2.0.1.1.1.4.24.2	SECTION 40.32	40.32 Rates of special tax.
27:2.0.1.1.1.4.24.3	SECTION 40.33	40.33 Cross reference.
27:2.0.1.1.1.4.24.4	SECTION 40.34-40.36	40.34-40.36 [Reserved]
27:2.0.1.1.1.5	SUBPART D	Subpart D - Administrative Provisions
27:2.0.1.1.1.5.24.1	SECTION 40.41	40.41 Forms prescribed.
27:2.0.1.1.1.5.24.2	SECTION 40.42	40.42 Authority of Appropriate TTB officers to enter premises.
27:2.0.1.1.1.5.24.3	SECTION 40.43	40.43 Interference with administration.
27:2.0.1.1.1.5.24.4	SECTION 40.44	40.44 Disposal of forfeited, condemned, and abandoned tobacco products.
27:2.0.1.1.1.5.24.5	SECTION 40.45	40.45 Alternate methods or procedures.
27:2.0.1.1.1.5.24.6	SECTION 40.46	40.46 Emergency variations from requirements.
27:2.0.1.1.1.5.24.7	SECTION 40.47	40.47 Other businesses within factory.
27:2.0.1.1.1.5.24.8	SECTION 40.48	40.48 Penalties and forfeitures.
27:2.0.1.1.1.5.24.9	SECTION 40.49	40.49 Delegations of the Administrator.
27:2.0.1.1.1.6	SUBPART E	Subpart E - Qualification Requirements for Manufacturers of Tobacco Products
27:2.0.1.1.1.6.24.1	SECTION 40.61	40.61 Qualification.
27:2.0.1.1.1.6.24.2	SECTION 40.61a	40.61a Transitional rule.
27:2.0.1.1.1.6.24.3	SECTION 40.62	40.62 Application for permit.
27:2.0.1.1.1.6.24.4	SECTION 40.63	40.63 Corporate documents.
27:2.0.1.1.1.6.24.5	SECTION 40.64	40.64 Articles of partnership or association.
27:2.0.1.1.1.6.24.6	SECTION 40.65	40.65 Trade name certificate.
27:2.0.1.1.1.6.24.7	SECTION 40.66	40.66 Bond.
27:2.0.1.1.1.6.24.8	SECTION 40.67	40.67 Blanket bond.
27:2.0.1.1.1.6.24.9	SECTION 40.68	40.68 Power of attorney.
27:2.0.1.1.1.6.24.10	SECTION 40.69	40.69 Factory premises.
27:2.0.1.1.1.6.24.11	SECTION 40.70	40.70 Separation of and access to factory.
27:2.0.1.1.1.6.24.12	SECTION 40.71	40.71 Factories established prior to October 1, 1961.
27:2.0.1.1.1.6.24.13	SECTION 40.72	40.72 Use of factory premises.
27:2.0.1.1.1.6.24.14	SECTION 40.73	40.73 Additional information.
27:2.0.1.1.1.6.24.15	SECTION 40.74	40.74 Investigation of applicant.
27:2.0.1.1.1.6.24.16	SECTION 40.75	40.75 Issuance of permit.
27:2.0.1.1.1.6.24.17	SECTION 40.76	40.76 Retention of permit and supporting documents.
27:2.0.1.1.1.7	SUBPART F	Subpart F - Changes After Original Qualification of Manufacturers of Tobacco Products
27:2.0.1.1.1.7.24	SUBJGRP 24	Changes in Name
27:2.0.1.1.1.7.24.1	SECTION 40.91	40.91 Change in individual name.
27:2.0.1.1.1.7.24.2	SECTION 40.92	40.92 Change in trade name.
27:2.0.1.1.1.7.24.3	SECTION 40.93	40.93 Change in corporate name.
27:2.0.1.1.1.7.25	SUBJGRP 25	Changes in Ownership and Control
27:2.0.1.1.1.7.25.4	SECTION 40.101	40.101 Fiduciary successor.
27:2.0.1.1.1.7.25.5	SECTION 40.102	40.102 Transfer of ownership.
27:2.0.1.1.1.7.25.6	SECTION 40.103	40.103 Change in officers, directors, or stockholders of a corporation.
27:2.0.1.1.1.7.25.7	SECTION 40.104	40.104 Change in control of a corporation.
27:2.0.1.1.1.7.26	SUBJGRP 26	Changes in Location of Factory
27:2.0.1.1.1.7.26.8	SECTION 40.111	40.111 Change in location.
27:2.0.1.1.1.7.26.9	SECTION 40.112	40.112 Change in address.
27:2.0.1.1.1.7.26.10	SECTION 40.114	40.114 Extension or curtailment of factory.
27:2.0.1.1.1.8	SUBPART G	Subpart G - Bonds and Extensions of Coverage of Bonds
27:2.0.1.1.1.8.27.1	SECTION 40.131	40.131 Corporate surety.
27:2.0.1.1.1.8.27.2	SECTION 40.132	40.132 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.1.8.27.3	SECTION 40.133	40.133 Amount of individual bond.
27:2.0.1.1.1.8.27.4	SECTION 40.134	40.134 Amount of blanket bond.
27:2.0.1.1.1.8.27.5	SECTION 40.135	40.135 Strengthening bond.
27:2.0.1.1.1.8.27.6	SECTION 40.136	40.136 Superseding bond.
27:2.0.1.1.1.8.27.7	SECTION 40.137	40.137 Extension of coverage of bond.
27:2.0.1.1.1.8.27.8	SECTION 40.138	40.138 Approval of bond and extension of coverage of bond.
27:2.0.1.1.1.8.27.9	SECTION 40.139	40.139 Termination of bond.
27:2.0.1.1.1.8.27.10	SECTION 40.140	40.140 Release of pledged securities.
27:2.0.1.1.1.9	SUBPART H	Subpart H - Operations by Manufacturers of Tobacco Products
27:2.0.1.1.1.9.27	SUBJGRP 27	Determination and Payment of Taxes on Tobacco Products
27:2.0.1.1.1.9.27.1	SECTION 40.161	40.161 Determination of tax and method of payment.
27:2.0.1.1.1.9.27.2	SECTION 40.162	40.162 Semimonthly tax return.
27:2.0.1.1.1.9.27.3	SECTION 40.163	40.163 Semimonthly tax return periods.
27:2.0.1.1.1.9.27.4	SECTION 40.164	40.164 Special rule for taxes due for the month of September.
27:2.0.1.1.1.9.27.5	SECTION 40.165	40.165 Times for filing semimonthly return.
27:2.0.1.1.1.9.27.6	SECTION 40.165a	40.165a Payment of tax by electronic fund transfer.
27:2.0.1.1.1.9.27.7	SECTION 40.166	40.166 Default, prepayment of tax required.
27:2.0.1.1.1.9.27.8	SECTION 40.167	40.167 Prepayment tax return.
27:2.0.1.1.1.9.27.9	SECTION 40.168	40.168 Remittance with return.
27:2.0.1.1.1.9.27.10	SECTION 40.169	40.169 Employer identification number.
27:2.0.1.1.1.9.27.11	SECTION 40.170	40.170 Application for employer identification number.
27:2.0.1.1.1.9.27.12	SECTION 40.171	40.171 Execution and filing of Form SS-4.
27:2.0.1.1.1.9.28	SUBJGRP 28	Records
27:2.0.1.1.1.9.28.13	SECTION 40.181	40.181 General.
27:2.0.1.1.1.9.28.14	SECTION 40.182	40.182 Record of tobacco and processed tobacco.
27:2.0.1.1.1.9.28.15	SECTION 40.183	40.183 Record of tobacco products.
27:2.0.1.1.1.9.28.16	SECTION 40.184	40.184 Record of removals subject to tax.
27:2.0.1.1.1.9.28.17	SECTION 40.185	40.185 Retention of records.
27:2.0.1.1.1.9.28.18	SECTION 40.186	40.186 Record in support of transfers in bond.
27:2.0.1.1.1.9.28.19	SECTION 40.187	40.187 Record of sales prices of large cigars.
27:2.0.1.1.1.9.29	SUBJGRP 29	Inventories and Reports
27:2.0.1.1.1.9.29.20	SECTION 40.201	40.201 Inventories.
27:2.0.1.1.1.9.29.21	SECTION 40.202	40.202 Reports.
27:2.0.1.1.1.9.30	SUBJGRP 30	Packages
27:2.0.1.1.1.9.30.22	SECTION 40.211	40.211 Package.
27:2.0.1.1.1.9.30.23	SECTION 40.212	40.212 Mark.
27:2.0.1.1.1.9.30.24	SECTION 40.213	40.213 Tobacco products labeled for export.
27:2.0.1.1.1.9.30.25	SECTION 40.214	40.214 Notice for cigars.
27:2.0.1.1.1.9.30.26	SECTION 40.215	40.215 Notice for cigarettes.
27:2.0.1.1.1.9.30.27	SECTION 40.216	40.216 Notice for smokeless tobacco.
27:2.0.1.1.1.9.30.28	SECTION 40.216a	40.216a Notice for pipe tobacco.
27:2.0.1.1.1.9.30.29	SECTION 40.216b	40.216b Notice for roll-your-own tobacco.
27:2.0.1.1.1.9.30.30	SECTION 40.216c	40.216c Package use-up rule.
27:2.0.1.1.1.9.30.31	SECTION 40.217	40.217 Repackaging.
27:2.0.1.1.1.9.31	SUBJGRP 31	Exemption From Taxes on Tobacco Products
27:2.0.1.1.1.9.31.32	SECTION 40.231	40.231 Consumption by employees.
27:2.0.1.1.1.9.31.33	SECTION 40.232	40.232 Experimental purposes.
27:2.0.1.1.1.9.31.34	SECTION 40.233	40.233 Transfer in bond.
27:2.0.1.1.1.9.31.35	SECTION 40.234	40.234 Removal for use of the United States.
27:2.0.1.1.1.9.31.36	SECTION 40.235	40.235 Removal for export purposes.
27:2.0.1.1.1.9.31.37	SECTION 40.236	40.236 Release from customs custody.
27:2.0.1.1.1.9.32	SUBJGRP 32	Other Provisions Relating to Operations
27:2.0.1.1.1.9.32.38	SECTION 40.251	40.251 Emergency storage.
27:2.0.1.1.1.9.32.39	SECTION 40.252	40.252 Reduction of tobacco products to materials.
27:2.0.1.1.1.9.32.40	SECTION 40.253	40.253 Destruction.
27:2.0.1.1.1.9.32.41	SECTION 40.254	40.254 Receipt into factory.
27:2.0.1.1.1.9.32.42	SECTION 40.255	40.255 Shortages and overages in inventory.
27:2.0.1.1.1.9.32.43	SECTION 40.256	40.256 Minimum manufacturing and activity requirements.
27:2.0.1.1.1.9.32.44	SECTION 40.257	40.257 Processed tobacco.
27:2.0.1.1.1.10	SUBPART I	Subpart I - Claims by Manufacturers
27:2.0.1.1.1.10.33	SUBJGRP 33	General
27:2.0.1.1.1.10.33.1	SECTION 40.281	40.281 Abatement of assessment.
27:2.0.1.1.1.10.33.2	SECTION 40.282	40.282 Allowance of tax.
27:2.0.1.1.1.10.33.3	SECTION 40.283	40.283 Credit or refund of tax.
27:2.0.1.1.1.10.33.4	SECTION 40.284	40.284 Remission of tax liability.
27:2.0.1.1.1.10.33.5	SECTION 40.285	40.285 [Reserved]
27:2.0.1.1.1.10.33.6	SECTION 40.286	40.286 Refund of overpayment.
27:2.0.1.1.1.10.33.7	SECTION 40.287	40.287 Remission of tax liability on shortage.
27:2.0.1.1.1.10.34	SUBJGRP 34	Tobacco Products Lost or Destroyed
27:2.0.1.1.1.10.34.8	SECTION 40.301	40.301 Action by claimant.
27:2.0.1.1.1.10.35	SUBJGRP 35	Tobacco Products Withdrawn From the Market
27:2.0.1.1.1.10.35.9	SECTION 40.311	40.311 Action by claimant.
27:2.0.1.1.1.10.35.10	SECTION 40.312	40.312 Action by the appropriate TTB officer.
27:2.0.1.1.1.10.35.11	SECTION 40.313	40.313 Disposition of tobacco products and schedule.
27:2.0.1.1.1.11	SUBPART J	Subpart J - Suspension and Discontinuance of Operations by Manufacturers
27:2.0.1.1.1.11.36.1	SECTION 40.331	40.331 Discontinuance of operations.
27:2.0.1.1.1.11.36.2	SECTION 40.332	40.332 Suspension and revocation of permit.
27:2.0.1.1.1.12	SUBPART K	Subpart K - Manufacture of Cigarette Papers and Tubes
27:2.0.1.1.1.12.36	SUBJGRP 36	Taxes
27:2.0.1.1.1.12.36.1	SECTION 40.351	40.351 Cigarette papers.
27:2.0.1.1.1.12.36.2	SECTION 40.352	40.352 Cigarette tubes.
27:2.0.1.1.1.12.36.3	SECTION 40.353	40.353 Persons liable for tax.
27:2.0.1.1.1.12.36.4	SECTION 40.354	40.354 Determination of tax and method of payment.
27:2.0.1.1.1.12.36.5	SECTION 40.355	40.355 Return of manufacturer.
27:2.0.1.1.1.12.36.6	SECTION 40.356	40.356 Adjustments in the return of manufacturer.
27:2.0.1.1.1.12.36.7	SECTION 40.357	40.357 Payment of tax by electronic fund transfer.
27:2.0.1.1.1.12.36.8	SECTION 40.358	40.358 Assessment.
27:2.0.1.1.1.12.36.9	SECTION 40.359	40.359 Employer identification number.
27:2.0.1.1.1.12.36.10	SECTION 40.360	40.360 Application for employer identification number.
27:2.0.1.1.1.12.36.11	SECTION 40.361	40.361 Execution and filing of Form SS-4.
27:2.0.1.1.1.12.37	SUBJGRP 37	Special (Occupational) Taxes
27:2.0.1.1.1.12.37.12	SECTION 40.371	40.371 Liability for special tax.
27:2.0.1.1.1.12.37.13	SECTION 40.372	40.372 Rate of special tax.
27:2.0.1.1.1.12.37.14	SECTION 40.373	40.373 Cross reference.
27:2.0.1.1.1.12.37.15	SECTION 40.374-40.375	40.374-40.375 [Reserved]
27:2.0.1.1.1.12.38	SUBJGRP 38	General
27:2.0.1.1.1.12.38.16	SECTION 40.382	40.382 Authority of TTB officers to enter premises.
27:2.0.1.1.1.12.38.17	SECTION 40.383	40.383 Interference with administration.
27:2.0.1.1.1.12.38.18	SECTION 40.384	40.384 Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
27:2.0.1.1.1.12.38.19	SECTION 40.385	40.385 Alternate methods or procedures.
27:2.0.1.1.1.12.38.20	SECTION 40.386	40.386 Emergency variations from requirements.
27:2.0.1.1.1.12.38.21	SECTION 40.387	40.387 Penalties and forfeitures.
27:2.0.1.1.1.12.39	SUBJGRP 39	Qualification Requirements for Manufacturers
27:2.0.1.1.1.12.39.22	SECTION 40.391	40.391 Persons required to qualify.
27:2.0.1.1.1.12.39.23	SECTION 40.392	40.392 Bond.
27:2.0.1.1.1.12.39.24	SECTION 40.393	40.393 Power of attorney.
27:2.0.1.1.1.12.39.25	SECTION 40.394	40.394 Notice of approval of bond.
27:2.0.1.1.1.12.39.26	SECTION 40.395	40.395 Change in name.
27:2.0.1.1.1.12.39.27	SECTION 40.396	40.396 Change in proprietorship.
27:2.0.1.1.1.12.39.28	SECTION 40.397	40.397 Change in location.
27:2.0.1.1.1.12.39.29	SECTION 40.401	40.401 Corporate surety.
27:2.0.1.1.1.12.39.30	SECTION 40.402	40.402 Two or more corporate sureties.
27:2.0.1.1.1.12.39.31	SECTION 40.403	40.403 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.1.12.39.32	SECTION 40.404	40.404 Amount of bond.
27:2.0.1.1.1.12.39.33	SECTION 40.405	40.405 Strengthening bond.
27:2.0.1.1.1.12.39.34	SECTION 40.406	40.406 Superseding bond.
27:2.0.1.1.1.12.39.35	SECTION 40.407	40.407 Extension of coverage of bond.
27:2.0.1.1.1.12.39.36	SECTION 40.408	40.408 Approval of bond and extension of coverage of bond.
27:2.0.1.1.1.12.39.37	SECTION 40.409	40.409 Termination of liability of surety under bond.
27:2.0.1.1.1.12.39.38	SECTION 40.410	40.410 Release of pledged securities.
27:2.0.1.1.1.12.40	SUBJGRP 40	Operations By Manufacturers
27:2.0.1.1.1.12.40.39	SECTION 40.421	40.421 General.
27:2.0.1.1.1.12.40.40	SECTION 40.422	40.422 General.
27:2.0.1.1.1.12.40.41	SECTION 40.423	40.423 Opening.
27:2.0.1.1.1.12.40.42	SECTION 40.424	40.424 Monthly.
27:2.0.1.1.1.12.40.43	SECTION 40.425	40.425 Special.
27:2.0.1.1.1.12.40.44	SECTION 40.426	40.426 Closing.
27:2.0.1.1.1.12.40.45	SECTION 40.431	40.431 General.
27:2.0.1.1.1.12.40.46	SECTION 40.432	40.432 Opening.
27:2.0.1.1.1.12.40.47	SECTION 40.433	40.433 Special.
27:2.0.1.1.1.12.40.48	SECTION 40.434	40.434 Closing.
27:2.0.1.1.1.12.40.49	SECTION 40.435	40.435 General.
27:2.0.1.1.1.12.40.50	SECTION 40.441	40.441 General.
27:2.0.1.1.1.12.40.51	SECTION 40.451	40.451 Transfer in bond.
27:2.0.1.1.1.12.40.52	SECTION 40.452	40.452 Release from customs custody.
27:2.0.1.1.1.12.40.53	SECTION 40.453	40.453 Use of the United States.
27:2.0.1.1.1.12.40.54	SECTION 40.454	40.454 Removal for export purposes.
27:2.0.1.1.1.12.40.55	SECTION 40.461	40.461 Discontinuance of operations.
27:2.0.1.1.1.12.41	SUBJGRP 41	Claims By Manufacturers
27:2.0.1.1.1.12.41.56	SECTION 40.471	40.471 Abatement.
27:2.0.1.1.1.12.41.57	SECTION 40.472	40.472 Allowance.
27:2.0.1.1.1.12.41.58	SECTION 40.473	40.473 Credit or refund.
27:2.0.1.1.1.12.41.59	SECTION 40.474	40.474 Remission.
27:2.0.1.1.1.12.41.60	SECTION 40.475	40.475 Action by claimant.
27:2.0.1.1.1.12.41.61	SECTION 40.476	40.476 Action by claimant.
27:2.0.1.1.1.12.41.62	SECTION 40.477	40.477 Action by the appropriate TTB officer.
27:2.0.1.1.1.12.41.63	SECTION 40.478	40.478 Disposition of cigarette papers and tubes and schedule.
27:2.0.1.1.1.13	SUBPART L	Subpart L - Manufacture of Processed Tobacco
27:2.0.1.1.1.13.42	SUBJGRP 42	Qualification Requirements for Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.42.1	SECTION 40.491	40.491 Persons required to qualify.
27:2.0.1.1.1.13.42.2	SECTION 40.492	40.492 Application for permit.
27:2.0.1.1.1.13.42.3	SECTION 40.493	40.493 Transitional rule.
27:2.0.1.1.1.13.42.4	SECTION 40.494	40.494 Corporate documents.
27:2.0.1.1.1.13.42.5	SECTION 40.495	40.495 Articles of partnership or association.
27:2.0.1.1.1.13.42.6	SECTION 40.496	40.496 Trade name certificate.
27:2.0.1.1.1.13.42.7	SECTION 40.497	40.497 Additional information.
27:2.0.1.1.1.13.42.8	SECTION 40.498	40.498 Investigation of applicant.
27:2.0.1.1.1.13.42.9	SECTION 40.499	40.499 Notice of contemplated disapproval.
27:2.0.1.1.1.13.42.10	SECTION 40.500	40.500 Issuance of permit.
27:2.0.1.1.1.13.42.11	SECTION 40.501	40.501 Retention of permit and supporting documents.
27:2.0.1.1.1.13.43	SUBJGRP 43	Qualification Requirements for Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.43.12	SECTION 40.502	40.502 Factory premises.
27:2.0.1.1.1.13.44	SUBJGRP 44	Changes After Qualification
27:2.0.1.1.1.13.44.13	SECTION 40.511	40.511 Change in name.
27:2.0.1.1.1.13.44.14	SECTION 40.512	40.512 Change in ownership or control.
27:2.0.1.1.1.13.44.15	SECTION 40.513	40.513 Change in location or address of factory.
27:2.0.1.1.1.13.45	SUBJGRP 45	Operations by Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.45.16	SECTION 40.521	40.521 Record of tobacco and processed tobacco.
27:2.0.1.1.1.13.45.17	SECTION 40.522	40.522 Reports.
27:2.0.1.1.1.13.45.18	SECTION 40.523	40.523 Inventories.
27:2.0.1.1.1.13.45.19	SECTION 40.524	40.524 Retention of documents.
27:2.0.1.1.1.13.45.20	SECTION 40.525	40.525 Discontinuance of operations.
27:2.0.1.1.1.13.45.21	SECTION 40.526	40.526 Minimum manufacturing and activity requirements.
27:2.0.1.1.1.13.45.22	SECTION 40.527	40.527 Authorization to package processed tobacco.
27:2.0.1.1.1.13.45.23	SECTION 40.528	40.528 Suspension and revocation of permit.
27:2.0.1.1.1.13.46	SUBJGRP 46	Other Provisions Relating to Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.46.24	SECTION 40.531	40.531 Alternate methods or procedures.
27:2.0.1.1.1.13.46.25	SECTION 40.532	40.532 Emergency variations from requirements.
27:2.0.1.1.1.13.46.26	SECTION 40.533	40.533 Penalties and forfeitures.
27:2.0.1.1.1.13.46.27	SECTION 40.534	40.534 Power of attorney.
27:2.0.1.1.2	PART 41	PART 41 - IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
27:2.0.1.1.2.1	SUBPART A	Subpart A - Scope of Regulations
27:2.0.1.1.2.1.68.1	SECTION 41.1	41.1 Importation of tobacco products, cigarette papers and tubes, and processed tobacco.
27:2.0.1.1.2.2	SUBPART B	Subpart B - Definitions
27:2.0.1.1.2.2.68.1	SECTION 41.11	41.11 Meaning of terms.
27:2.0.1.1.2.3	SUBPART C	Subpart C - General
27:2.0.1.1.2.3.68.1	SECTION 41.21	41.21 Forms prescribed.
27:2.0.1.1.2.3.68.2	SECTION 41.22	41.22 Retention of records.
27:2.0.1.1.2.3.68.3	SECTION 41.23	41.23 Authority of TTB officers to enter premises.
27:2.0.1.1.2.3.68.4	SECTION 41.24	41.24 Interference with administration.
27:2.0.1.1.2.3.68.5	SECTION 41.25	41.25 Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.
27:2.0.1.1.2.3.68.6	SECTION 41.26	41.26 Alternate methods or procedures.
27:2.0.1.1.2.3.68.7	SECTION 41.27	41.27 Emergency variations from requirements.
27:2.0.1.1.2.3.68.8	SECTION 41.28	41.28 Penalties and forfeitures.
27:2.0.1.1.2.3.68.9	SECTION 41.29	41.29 Delegations of the Administrator.
27:2.0.1.1.2.4	SUBPART D	Subpart D - Taxes
27:2.0.1.1.2.4.68	SUBJGRP 68	Tax Rates
27:2.0.1.1.2.4.68.1	SECTION 41.30	41.30 Pipe tobacco and roll-your-own tobacco tax rates.
27:2.0.1.1.2.4.68.2	SECTION 41.31	41.31 Cigar tax rates.
27:2.0.1.1.2.4.68.3	SECTION 41.32	41.32 Cigarette tax rates.
27:2.0.1.1.2.4.68.4	SECTION 41.33	41.33 Smokeless tobacco tax rates.
27:2.0.1.1.2.4.68.5	SECTION 41.34	41.34 Cigarette papers.
27:2.0.1.1.2.4.68.6	SECTION 41.35	41.35 Cigarette tubes.
27:2.0.1.1.2.4.69	SUBJGRP 69	Classification of Large Cigars and Cigarettes
27:2.0.1.1.2.4.69.7	SECTION 41.37	41.37 [Reserved]
27:2.0.1.1.2.4.69.8	SECTION 41.38	41.38 Cigarettes.
27:2.0.1.1.2.4.69.9	SECTION 41.39	41.39 Determination of sale price of large cigars.
27:2.0.1.1.2.4.70	SUBJGRP 70	Liability for and Payment of Taxes
27:2.0.1.1.2.4.70.10	SECTION 41.40	41.40 Persons liable for tax.
27:2.0.1.1.2.4.70.11	SECTION 41.41	41.41 Determination and payment of tax.
27:2.0.1.1.2.4.71	SUBJGRP 71	Exemptions From Taxes and Permits
27:2.0.1.1.2.4.71.12	SECTION 41.50	41.50 Exemptions.
27:2.0.1.1.2.4.72	SUBJGRP 72	Assessment of Taxes
27:2.0.1.1.2.4.72.13	SECTION 41.60	41.60 Assessment.
27:2.0.1.1.2.4.73	SUBJGRP 73	Customs' Collection of Taxes
27:2.0.1.1.2.4.73.14	SECTION 41.62	41.62 Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
27:2.0.1.1.2.4.73.15	SECTION 41.63	41.63 Payment of tax by electronic fund transfer.
27:2.0.1.1.2.5	SUBPART E	Subpart E - Packages
27:2.0.1.1.2.5.74.1	SECTION 41.71	41.71 Package.
27:2.0.1.1.2.5.74.2	SECTION 41.72	41.72 Notice for smokeless tobacco.
27:2.0.1.1.2.5.74.3	SECTION 41.72a	41.72a Notice for pipe tobacco.
27:2.0.1.1.2.5.74.4	SECTION 41.72b	41.72b Notice for roll-your-own tobacco.
27:2.0.1.1.2.5.74.5	SECTION 41.72c	41.72c Package use-up rule.
27:2.0.1.1.2.5.74.6	SECTION 41.73	41.73 Notice for cigars.
27:2.0.1.1.2.5.74.7	SECTION 41.74	41.74 Notice for cigarettes.
27:2.0.1.1.2.5.74.8	SECTION 41.75	41.75 Exemptions.
27:2.0.1.1.2.6	SUBPART F	Subpart F - Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States
27:2.0.1.1.2.6.74	SUBJGRP 74	Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty
27:2.0.1.1.2.6.74.1	SECTION 41.81	41.81 Taxpayment.
27:2.0.1.1.2.6.74.2	SECTION 41.82	41.82 Restrictions on tobacco products labeled for export.
27:2.0.1.1.2.6.74.3	SECTION 41.83	41.83 Penalties and forfeiture for products labeled or shipped for export.
27:2.0.1.1.2.6.74.4	SECTION 41.84	41.84 Entry for warehousing.
27:2.0.1.1.2.6.74.5	SECTION 41.85	41.85 Release from customs custody of imported tobacco products or cigarette papers or tubes.
27:2.0.1.1.2.6.74.6	SECTION 41.85a	41.85a Release from customs custody of returned articles.
27:2.0.1.1.2.6.74.7	SECTION 41.86	41.86 Entry process for releases without payment of tax.
27:2.0.1.1.2.7	SUBPART G	Subpart G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
27:2.0.1.1.2.7.75	SUBJGRP 75	Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes
27:2.0.1.1.2.7.75.1	SECTION 41.101	41.101 General.
27:2.0.1.1.2.7.75.2	SECTION 41.105	41.105 Prepayment of tax.
27:2.0.1.1.2.7.75.3	SECTION 41.106	41.106 Record of shipment by taxpayer.
27:2.0.1.1.2.7.75.4	SECTION 41.107-41.108	41.107-41.108 [Reserved]
27:2.0.1.1.2.7.76	SUBJGRP 76	Deferred Payment of Tax in Puerto Rico on Tobacco Products
27:2.0.1.1.2.7.76.5	SECTION 41.109	41.109 Bond required for deferred taxpayment.
27:2.0.1.1.2.7.76.6	SECTION 41.110	41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
27:2.0.1.1.2.7.76.7	SECTION 41.111	41.111 Verification of bond and agreement to pay tax.
27:2.0.1.1.2.7.76.8	SECTION 41.112	41.112 Tax return.
27:2.0.1.1.2.7.76.9	SECTION 41.113	41.113 Return periods.
27:2.0.1.1.2.7.76.10	SECTION 41.114	41.114 Time for filing.
27:2.0.1.1.2.7.76.11	SECTION 41.114a	41.114a Qualification for extended deferral.
27:2.0.1.1.2.7.76.12	SECTION 41.115	41.115 Remittance with return.
27:2.0.1.1.2.7.76.13	SECTION 41.115a	41.115a Payment of tax by electronic fund transfer.
27:2.0.1.1.2.7.76.14	SECTION 41.116	41.116 Default.
27:2.0.1.1.2.7.76.15	SECTION 41.117-41.118	41.117-41.118 [Reserved]
27:2.0.1.1.2.7.76.16	SECTION 41.119	41.119 Corporate surety.
27:2.0.1.1.2.7.76.17	SECTION 41.120	41.120 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.2.7.76.18	SECTION 41.121	41.121 Amount and account of bond.
27:2.0.1.1.2.7.76.19	SECTION 41.122	41.122 Strengthening bond.
27:2.0.1.1.2.7.76.20	SECTION 41.123	41.123 Superseding bond.
27:2.0.1.1.2.7.76.21	SECTION 41.124	41.124 Extension of coverage of bond.
27:2.0.1.1.2.7.76.22	SECTION 41.125	41.125 Approval of bond and extension of coverage of bond.
27:2.0.1.1.2.7.76.23	SECTION 41.126	41.126 Termination of bond.
27:2.0.1.1.2.7.76.24	SECTION 41.127	41.127 Application of surety for relief from bond.
27:2.0.1.1.2.7.76.25	SECTION 41.128	41.128 Relief of surety from bond.
27:2.0.1.1.2.7.76.26	SECTION 41.129	41.129 Release of pledged securities.
27:2.0.1.1.2.7.76.27	SECTION 41.135-41.138	41.135-41.138 [Reserved]
27:2.0.1.1.2.7.76.28	SECTION 41.139	41.139 Records.
27:2.0.1.1.2.7.76.29	SECTION 41.140	41.140 Taxpayment in the United States.
27:2.0.1.1.2.7.76.30	SECTION 41.141	41.141 Reports.
27:2.0.1.1.2.8	SUBPART H	Subpart H [Reserved]
27:2.0.1.1.2.9	SUBPART I	Subpart I - Claims
27:2.0.1.1.2.9.77	SUBJGRP 77	General
27:2.0.1.1.2.9.77.1	SECTION 41.161	41.161 Abatement of assessment.
27:2.0.1.1.2.9.77.2	SECTION 41.162	41.162 Losses caused by disaster occurring after September 2, 1958.
27:2.0.1.1.2.9.77.3	SECTION 41.163	41.163 Refund of tax.
27:2.0.1.1.2.9.78	SUBJGRP 78	Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed
27:2.0.1.1.2.9.78.4	SECTION 41.165	41.165 Action by taxpayer.
27:2.0.1.1.2.9.79	SUBJGRP 79	Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market
27:2.0.1.1.2.9.79.5	SECTION 41.170	41.170 Reduction of tobacco products to materials; TTB action.
27:2.0.1.1.2.9.79.6	SECTION 41.171	41.171 Reduction of tobacco products to materials, action by appropriate TTB officer.
27:2.0.1.1.2.9.79.7	SECTION 41.172	41.172 Return to nontaxpaid status, action by taxpayer.
27:2.0.1.1.2.9.79.8	SECTION 41.173	41.173 Return to nontaxpaid status, action by appropriate TTB officer.
27:2.0.1.1.2.9.79.9	SECTION 41.174	41.174 Disposition of tobacco products and cigarette papers and tubes, and schedule.
27:2.0.1.1.2.10	SUBPART J	Subpart J - Records and Reports
27:2.0.1.1.2.10.80.1	SECTION 41.181	41.181 Records of large cigars.
27:2.0.1.1.2.10.80.2	SECTION 41.182	41.182 Availability of records.
27:2.0.1.1.2.10.80.3	SECTION 41.183	41.183 [Reserved]
27:2.0.1.1.2.11	SUBPART K	Subpart K - Tobacco Products Importers
27:2.0.1.1.2.11.80	SUBJGRP 80	Required Records and Reports
27:2.0.1.1.2.11.80.1	SECTION 41.190	41.190 Persons required to qualify.
27:2.0.1.1.2.11.80.2	SECTION 41.191	41.191 Application for permit.
27:2.0.1.1.2.11.80.3	SECTION 41.192	41.192 [Reserved]
27:2.0.1.1.2.11.80.4	SECTION 41.193	41.193 Corporate documents.
27:2.0.1.1.2.11.80.5	SECTION 41.194	41.194 Articles of partnership or association.
27:2.0.1.1.2.11.80.6	SECTION 41.195	41.195 Trade name certificate.
27:2.0.1.1.2.11.80.7	SECTION 41.196	41.196 Power of attorney.
27:2.0.1.1.2.11.80.8	SECTION 41.197	41.197 Additional information.
27:2.0.1.1.2.11.80.9	SECTION 41.198	41.198 Investigation of applicant.
27:2.0.1.1.2.11.80.10	SECTION 41.199	41.199 Notice of contemplated disapproval.
27:2.0.1.1.2.11.80.11	SECTION 41.200	41.200 Issuance of permit.
27:2.0.1.1.2.11.80.12	SECTION 41.201	41.201 Duration of permit.
27:2.0.1.1.2.11.80.13	SECTION 41.202	41.202 Renewal of permit.
27:2.0.1.1.2.11.80.14	SECTION 41.203	41.203 Retention of permit and supporting documents.
27:2.0.1.1.2.11.80.15	SECTION 41.203a	41.203a Suspension and revocation of permit.
27:2.0.1.1.2.11.80.16	SECTION 41.204	41.204 Records and reports in general.
27:2.0.1.1.2.11.80.17	SECTION 41.205	41.205 [Reserved]
27:2.0.1.1.2.11.81	SUBJGRP 81	Filing and Retention of Records and Reports
27:2.0.1.1.2.11.81.18	SECTION 41.206	41.206 Reports.
27:2.0.1.1.2.11.81.19	SECTION 41.207	41.207 [Reserved]
27:2.0.1.1.2.11.81.20	SECTION 41.208	41.208 Maintenance and retention of records and reports.
27:2.0.1.1.2.12	SUBPART L	Subpart L - Changes After Original Qualification of Importers
27:2.0.1.1.2.12.82	SUBJGRP 82	Changes in Name
27:2.0.1.1.2.12.82.1	SECTION 41.220	41.220 Change in individual name.
27:2.0.1.1.2.12.82.2	SECTION 41.221	41.221 Change in trade name.
27:2.0.1.1.2.12.82.3	SECTION 41.222	41.222 Change in corporate name.
27:2.0.1.1.2.12.83	SUBJGRP 83	Changes in Ownership or Control
27:2.0.1.1.2.12.83.4	SECTION 41.223	41.223 Fiduciary successor.
27:2.0.1.1.2.12.83.5	SECTION 41.224	41.224 Transfer of ownership.
27:2.0.1.1.2.12.83.6	SECTION 41.225	41.225 Change in officers, directors, or stockholders of a corporation.
27:2.0.1.1.2.12.83.7	SECTION 41.226	41.226 Change in control of a corporation.
27:2.0.1.1.2.12.84	SUBJGRP 84	Changes in Location or Address
27:2.0.1.1.2.12.84.8	SECTION 41.227	41.227 Change in location.
27:2.0.1.1.2.12.84.9	SECTION 41.228	41.228 Change in address.
27:2.0.1.1.2.13	SUBPART M	Subpart M - Importation of Processed Tobacco
27:2.0.1.1.2.13.85	SUBJGRP 85	Qualification Requirements for Importers of Processed Tobacco
27:2.0.1.1.2.13.85.1	SECTION 41.231	41.231 Persons required to qualify.
27:2.0.1.1.2.13.85.2	SECTION 41.232	41.232 Application for permit or amendment of existing permit.
27:2.0.1.1.2.13.85.3	SECTION 41.233	41.233 Transitional rule.
27:2.0.1.1.2.13.85.4	SECTION 41.234	41.234 Corporate documents.
27:2.0.1.1.2.13.85.5	SECTION 41.235	41.235 Articles of partnership or association.
27:2.0.1.1.2.13.85.6	SECTION 41.236	41.236 Trade name certificate.
27:2.0.1.1.2.13.85.7	SECTION 41.237	41.237 Additional information.
27:2.0.1.1.2.13.85.8	SECTION 41.238	41.238 Investigation of applicant.
27:2.0.1.1.2.13.85.9	SECTION 41.239	41.239 Notice of contemplated disapproval.
27:2.0.1.1.2.13.85.10	SECTION 41.240	41.240 Issuance of permit.
27:2.0.1.1.2.13.85.11	SECTION 41.241	41.241 Duration of permit.
27:2.0.1.1.2.13.85.12	SECTION 41.242	41.242 Renewal of permit.
27:2.0.1.1.2.13.85.13	SECTION 41.243	41.243 Retention of permit and supporting documents.
27:2.0.1.1.2.13.86	SUBJGRP 86	Changes After Original Qualification
27:2.0.1.1.2.13.86.14	SECTION 41.251	41.251 Change in name.
27:2.0.1.1.2.13.86.15	SECTION 41.252	41.252 Change in ownership or control.
27:2.0.1.1.2.13.86.16	SECTION 41.253	41.253 Change in location or address.
27:2.0.1.1.2.13.87	SUBJGRP 87	Operations of Importers of Processed Tobacco
27:2.0.1.1.2.13.87.17	SECTION 41.261	41.261 Records.
27:2.0.1.1.2.13.87.18	SECTION 41.262	41.262 Reports.
27:2.0.1.1.2.13.87.19	SECTION 41.263	41.263 Maintenance of records and reports.
27:2.0.1.1.2.13.87.20	SECTION 41.264	41.264 Inventories.
27:2.0.1.1.2.13.87.21	SECTION 41.265	41.265 Processed tobacco importation process.
27:2.0.1.1.2.13.88	SUBJGRP 88	Other Provisions Applicable to Importers of Processed Tobacco
27:2.0.1.1.2.13.88.22	SECTION 41.271	41.271 Power of attorney.
27:2.0.1.1.2.13.88.23	SECTION 41.272	41.272 Cross reference.
27:2.0.1.1.2.13.88.24	SECTION 41.273	41.273 Suspension and revocation of permit.
27:2.0.1.1.3	PART 44	PART 44 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
27:2.0.1.1.3.1	SUBPART A	Subpart A - Scope of Regulations
27:2.0.1.1.3.1.105.1	SECTION 44.1	44.1 Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
27:2.0.1.1.3.1.105.2	SECTION 44.2	44.2 Forms prescribed.
27:2.0.1.1.3.1.105.3	SECTION 44.3	44.3 Delegations of the Administrator.
27:2.0.1.1.3.2	SUBPART B	Subpart B - Definitions
27:2.0.1.1.3.2.105.1	SECTION 44.11	44.11 Meaning of terms.
27:2.0.1.1.3.3	SUBPART Ba	Subpart Ba - Special (Occupational) Taxes
27:2.0.1.1.3.3.105.1	SECTION 44.31	44.31 Liability for special tax.
27:2.0.1.1.3.3.105.2	SECTION 44.32	44.32 Rate of special tax.
27:2.0.1.1.3.3.105.3	SECTION 44.33	44.33 Cross reference.
27:2.0.1.1.3.3.105.4	SECTION 44.34-44.36	44.34-44.36 [Reserved]
27:2.0.1.1.3.4	SUBPART C	Subpart C - General
27:2.0.1.1.3.4.105	SUBJGRP 105	Variations From Requirements
27:2.0.1.1.3.4.105.1	SECTION 44.61	44.61 Removals, withdrawals, and shipments authorized.
27:2.0.1.1.3.4.105.2	SECTION 44.61a	44.61a Deliveries to foreign-trade zones - export status.
27:2.0.1.1.3.4.105.3	SECTION 44.62	44.62 Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.
27:2.0.1.1.3.4.105.4	SECTION 44.63	44.63 Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.
27:2.0.1.1.3.4.105.5	SECTION 44.64	44.64 Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.
27:2.0.1.1.3.4.105.6	SECTION 44.65	44.65 Liability for tax on tobacco products, and cigarette papers and tubes.
27:2.0.1.1.3.4.105.7	SECTION 44.66	44.66 Relief from liability for tax.
27:2.0.1.1.3.4.105.8	SECTION 44.67	44.67 Payment of tax.
27:2.0.1.1.3.4.105.9	SECTION 44.68	44.68 [Reserved]
27:2.0.1.1.3.4.105.10	SECTION 44.69	44.69 Assessment.
27:2.0.1.1.3.4.105.11	SECTION 44.70	44.70 Authority of appropriate TTB officers to enter premises.
27:2.0.1.1.3.4.105.12	SECTION 44.71	44.71 Interference with administration.
27:2.0.1.1.3.4.105.13	SECTION 44.72	44.72 Alternate methods or procedures.
27:2.0.1.1.3.4.105.14	SECTION 44.73	44.73 Emergency variations from requirements.
27:2.0.1.1.3.5	SUBPART D	Subpart D - Qualification Requirements for Export Warehouse Proprietors
27:2.0.1.1.3.5.106.1	SECTION 44.81	44.81 Persons required to qualify.
27:2.0.1.1.3.5.106.2	SECTION 44.82	44.82 Application for permit.
27:2.0.1.1.3.5.106.3	SECTION 44.83	44.83 Corporate documents.
27:2.0.1.1.3.5.106.4	SECTION 44.84	44.84 Articles of partnership or association.
27:2.0.1.1.3.5.106.5	SECTION 44.85	44.85 Trade name certificate.
27:2.0.1.1.3.5.106.6	SECTION 44.86	44.86 Bond.
27:2.0.1.1.3.5.106.7	SECTION 44.87	44.87 Power of attorney.
27:2.0.1.1.3.5.106.8	SECTION 44.88	44.88 Description and diagram of premises.
27:2.0.1.1.3.5.106.9	SECTION 44.89	44.89 Separation of premises.
27:2.0.1.1.3.5.106.10	SECTION 44.90	44.90 [Reserved]
27:2.0.1.1.3.5.106.11	SECTION 44.91	44.91 Additional information.
27:2.0.1.1.3.5.106.12	SECTION 44.92	44.92 Investigation of applicant.
27:2.0.1.1.3.5.106.13	SECTION 44.93	44.93 Issuance of permit.
27:2.0.1.1.3.6	SUBPART E	Subpart E - Changes Subsequent to Original Qualification of Export Warehouse Proprietors
27:2.0.1.1.3.6.106	SUBJGRP 106	Changes in Name
27:2.0.1.1.3.6.106.1	SECTION 44.101	44.101 Change in individual name.
27:2.0.1.1.3.6.106.2	SECTION 44.102	44.102 Change in trade name.
27:2.0.1.1.3.6.106.3	SECTION 44.103	44.103 Change in corporate name.
27:2.0.1.1.3.6.107	SUBJGRP 107	Changes in Ownership and Control
27:2.0.1.1.3.6.107.4	SECTION 44.104	44.104 Fiduciary successor.
27:2.0.1.1.3.6.107.5	SECTION 44.105	44.105 Transfer of ownership.
27:2.0.1.1.3.6.107.6	SECTION 44.106	44.106 Change in officers or directors of a corporation.
27:2.0.1.1.3.6.107.7	SECTION 44.107	44.107 Change in stockholders of a corporation.
27:2.0.1.1.3.6.108	SUBJGRP 108	Changes in Location and Premises
27:2.0.1.1.3.6.108.8	SECTION 44.108	44.108 Change in location.
27:2.0.1.1.3.6.108.9	SECTION 44.109	44.109 Change in address.
27:2.0.1.1.3.6.108.10	SECTION 44.110	44.110 [Reserved]
27:2.0.1.1.3.6.108.11	SECTION 44.111	44.111 Change in export warehouse premises.
27:2.0.1.1.3.6.108.12	SECTION 44.112	44.112 Emergency premises.
27:2.0.1.1.3.7	SUBPART F	Subpart F - Bonds and Extensions of Coverage of Bonds
27:2.0.1.1.3.7.109.1	SECTION 44.121	44.121 Corporate surety.
27:2.0.1.1.3.7.109.2	SECTION 44.122	44.122 Deposits of bonds, notes, or obligations in lieu of corporate surety.
27:2.0.1.1.3.7.109.3	SECTION 44.123	44.123 Amount of bond.
27:2.0.1.1.3.7.109.4	SECTION 44.124	44.124 Strengthening bond.
27:2.0.1.1.3.7.109.5	SECTION 44.125	44.125 Superseding bond.
27:2.0.1.1.3.7.109.6	SECTION 44.126	44.126 Extension of coverage of bond.
27:2.0.1.1.3.7.109.7	SECTION 44.127	44.127 Approval of bond and extension of coverage of bond.
27:2.0.1.1.3.7.109.8	SECTION 44.128	44.128 Termination of liability of surety under bond.
27:2.0.1.1.3.7.109.9	SECTION 44.129	44.129 Release of bonds, notes, and obligations.
27:2.0.1.1.3.8	SUBPART G	Subpart G - Operations by Export Warehouse Proprietors
27:2.0.1.1.3.8.109	SUBJGRP 109	Inventories
27:2.0.1.1.3.8.109.1	SECTION 44.141	44.141 Sign.
27:2.0.1.1.3.8.109.2	SECTION 44.141a	44.141a Use of premises.
27:2.0.1.1.3.8.109.3	SECTION 44.142	44.142 Records.
27:2.0.1.1.3.8.109.4	SECTION 44.143	44.143 General.
27:2.0.1.1.3.8.109.5	SECTION 44.144	44.144 Opening.
27:2.0.1.1.3.8.109.6	SECTION 44.145	44.145 Special.
27:2.0.1.1.3.8.109.7	SECTION 44.146	44.146 Closing.
27:2.0.1.1.3.8.110	SUBJGRP 110	Reports
27:2.0.1.1.3.8.110.8	SECTION 44.147	44.147 General.
27:2.0.1.1.3.8.110.9	SECTION 44.148	44.148 Opening.
27:2.0.1.1.3.8.110.10	SECTION 44.149	44.149 Monthly.
27:2.0.1.1.3.8.110.11	SECTION 44.150	44.150 Special.
27:2.0.1.1.3.8.110.12	SECTION 44.151	44.151 Closing.
27:2.0.1.1.3.8.111	SUBJGRP 111	Claims
27:2.0.1.1.3.8.111.13	SECTION 44.152	44.152 Claim for remission of tax liability.
27:2.0.1.1.3.8.111.14	SECTION 44.153	44.153 Claim for abatement of assessment.
27:2.0.1.1.3.8.111.15	SECTION 44.154	44.154 Claim for refund of tax.
27:2.0.1.1.3.9	SUBPART H	Subpart H - Suspension and Discontinuance of Operations
27:2.0.1.1.3.9.112.1	SECTION 44.161	44.161 Discontinuance of operations.
27:2.0.1.1.3.9.112.2	SECTION 44.162	44.162 Suspension and revocation of permit.
27:2.0.1.1.3.10	SUBPART I	Subpart I [Reserved]
27:2.0.1.1.3.11	SUBPART J	Subpart J - Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors
27:2.0.1.1.3.11.112	SUBJGRP 112	Packaging Requirements
27:2.0.1.1.3.11.112.1	SECTION 44.181	44.181 Packages.
27:2.0.1.1.3.11.112.2	SECTION 44.182	44.182 Lottery features.
27:2.0.1.1.3.11.112.3	SECTION 44.183	44.183 Indecent or immoral material.
27:2.0.1.1.3.11.112.4	SECTION 44.184	44.184 Mark.
27:2.0.1.1.3.11.112.5	SECTION 44.185	44.185 Label or notice.
27:2.0.1.1.3.11.112.6	SECTION 44.186	44.186 Tax classification for cigars.
27:2.0.1.1.3.11.112.7	SECTION 44.187	44.187 Shipping containers.
27:2.0.1.1.3.11.113	SUBJGRP 113	Consignment of Shipment
27:2.0.1.1.3.11.113.8	SECTION 44.188	44.188 General.
27:2.0.1.1.3.11.113.9	SECTION 44.189	44.189 Transfers between factories and export warehouses.
27:2.0.1.1.3.11.113.10	SECTION 44.190	44.190 Return of shipment to a manufacturer or customs warehouse proprietor.
27:2.0.1.1.3.11.113.11	SECTION 44.191	44.191 To officers of the armed forces for subsequent exportation.
27:2.0.1.1.3.11.113.12	SECTION 44.192	44.192 To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.
27:2.0.1.1.3.11.113.13	SECTION 44.193	44.193 To a Federal department or agency.
27:2.0.1.1.3.11.113.14	SECTION 44.194	44.194 To district director of customs for shipment to contiguous foreign countries.
27:2.0.1.1.3.11.113.15	SECTION 44.195	44.195 To Government vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.11.113.16	SECTION 44.196	44.196 To district director of customs for consumption as supplies on commercial vessels and aircraft.
27:2.0.1.1.3.11.113.17	SECTION 44.196a	44.196a To a foreign-trade zone.
27:2.0.1.1.3.11.113.18	SECTION 44.197	44.197 For export by parcel post.
27:2.0.1.1.3.11.114	SUBJGRP 114	Notice of Removal of Shipment
27:2.0.1.1.3.11.114.19	SECTION 44.198	44.198 Preparation.
27:2.0.1.1.3.11.114.20	SECTION 44.199	44.199 Disposition.
27:2.0.1.1.3.11.114.21	SECTION 44.200	44.200 Transfers between factories and export warehouses.
27:2.0.1.1.3.11.114.22	SECTION 44.201	44.201 Return to manufacturer or customs warehouse proprietor.
27:2.0.1.1.3.11.114.23	SECTION 44.202	44.202 To officers of the armed forces for subsequent exportation.
27:2.0.1.1.3.11.114.24	SECTION 44.203	44.203 To noncontiguous foreign countries and possessions of the United States.
27:2.0.1.1.3.11.114.25	SECTION 44.204	44.204 To a Federal department or agency.
27:2.0.1.1.3.11.114.26	SECTION 44.205	44.205 To contiguous foreign countries.
27:2.0.1.1.3.11.114.27	SECTION 44.206	44.206 To Government vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.11.114.28	SECTION 44.207	44.207 To commercial vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.11.114.29	SECTION 44.207a	44.207a To a foreign-trade zone.
27:2.0.1.1.3.11.114.30	SECTION 44.208	44.208 For export by parcel post.
27:2.0.1.1.3.11.115	SUBJGRP 115	Miscellaneous Provisions
27:2.0.1.1.3.11.115.31	SECTION 44.209	44.209 Diversion of shipment to another consignee.
27:2.0.1.1.3.11.115.32	SECTION 44.210	44.210 Return of shipment to factory or export warehouse.
27:2.0.1.1.3.11.115.33	SECTION 44.211	44.211 [Reserved]
27:2.0.1.1.3.11.115.34	SECTION 44.212	44.212 Delay in lading at port of exportation.
27:2.0.1.1.3.11.115.35	SECTION 44.213	44.213 Destruction of tobacco products, and cigarette papers and tubes.
27:2.0.1.1.3.12	SUBPART K	Subpart K - Drawback of Tax
27:2.0.1.1.3.12.116.1	SECTION 44.221	44.221 Application of drawback of tax.
27:2.0.1.1.3.12.116.2	SECTION 44.222	44.222 Claim.
27:2.0.1.1.3.12.116.3	SECTION 44.223	44.223 Drawback bond.
27:2.0.1.1.3.12.116.4	SECTION 44.224	44.224 Inspection by an appropriate TTB officer.
27:2.0.1.1.3.12.116.5	SECTION 44.225	44.225 Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.
27:2.0.1.1.3.12.116.6	SECTION 44.226	44.226 Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.
27:2.0.1.1.3.12.116.7	SECTION 44.227	44.227 Customs procedure.
27:2.0.1.1.3.12.116.8	SECTION 44.228	44.228 Landing certificate.
27:2.0.1.1.3.12.116.9	SECTION 44.229	44.229 Collateral evidence as to landing.
27:2.0.1.1.3.12.116.10	SECTION 44.230	44.230 Proof of loss.
27:2.0.1.1.3.12.116.11	SECTION 44.231	44.231 Extension of time.
27:2.0.1.1.3.12.116.12	SECTION 44.232	44.232 Allowance of claim.
27:2.0.1.1.3.13	SUBPART L	Subpart L - Withdrawal of Cigars From Customs Warehouses
27:2.0.1.1.3.13.116	SUBJGRP 116	Bonds
27:2.0.1.1.3.13.116.1	SECTION 44.241	44.241 Shipment restricted.
27:2.0.1.1.3.13.116.2	SECTION 44.242	44.242 Responsibility for tax on cigars.
27:2.0.1.1.3.13.116.3	SECTION 44.243	44.243 Bond required.
27:2.0.1.1.3.13.116.4	SECTION 44.244	44.244 Amount of bond.
27:2.0.1.1.3.13.116.5	SECTION 44.245	44.245 Strengthening bond.
27:2.0.1.1.3.13.116.6	SECTION 44.246	44.246 Superseding bond.
27:2.0.1.1.3.13.116.7	SECTION 44.247	44.247 Termination of liability of surety under bond.
27:2.0.1.1.3.13.117	SUBJGRP 117	Packaging Requirements
27:2.0.1.1.3.13.117.8	SECTION 44.248	44.248 Packages.
27:2.0.1.1.3.13.117.9	SECTION 44.249	44.249 Lottery features.
27:2.0.1.1.3.13.117.10	SECTION 44.250	44.250 Indecent or immoral material.
27:2.0.1.1.3.13.117.11	SECTION 44.251	44.251 Mark.
27:2.0.1.1.3.13.117.12	SECTION 44.252	44.252 Label or notice.
27:2.0.1.1.3.13.117.13	SECTION 44.253	44.253 Tax classification for cigars.
27:2.0.1.1.3.13.117.14	SECTION 44.254	44.254 Shipping containers.
27:2.0.1.1.3.13.118	SUBJGRP 118	Consignment of Shipment
27:2.0.1.1.3.13.118.15	SECTION 44.255	44.255 Consignment of cigars.
27:2.0.1.1.3.13.119	SUBJGRP 119	Notice of Removal of Shipment
27:2.0.1.1.3.13.119.16	SECTION 44.256	44.256 Preparation.
27:2.0.1.1.3.13.119.17	SECTION 44.257	44.257 Disposition.
27:2.0.1.1.3.13.119.18	SECTION 44.258	44.258 To officers of the armed forces for subsequent exportation.
27:2.0.1.1.3.13.119.19	SECTION 44.259	44.259 To noncontiguous foreign countries and possessions of the United States.
27:2.0.1.1.3.13.119.20	SECTION 44.260	44.260 To a Federal department or agency.
27:2.0.1.1.3.13.119.21	SECTION 44.261	44.261 To contiguous foreign countries.
27:2.0.1.1.3.13.119.22	SECTION 44.262	44.262 To Government vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.13.119.23	SECTION 44.263	44.263 To commercial vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.13.119.24	SECTION 44.264	44.264 To export warehouses.
27:2.0.1.1.3.13.119.25	SECTION 44.264a	44.264a To a foreign-trade zone.
27:2.0.1.1.3.13.119.26	SECTION 44.265	44.265 For export by parcel post.
27:2.0.1.1.3.13.120	SUBJGRP 120	Return of Shipment
27:2.0.1.1.3.13.120.27	SECTION 44.266	44.266 Return of cigars from export warehouses.
27:2.0.1.1.3.13.120.28	SECTION 44.267	44.267 Return of cigars from other sources.
27:2.0.1.1.4	PART 45	PART 45 - REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES
27:2.0.1.1.4.1	SUBPART A	Subpart A - Scope of Regulations
27:2.0.1.1.4.1.121.1	SECTION 45.1	45.1 Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.
27:2.0.1.1.4.2	SUBPART B	Subpart B - Definitions
27:2.0.1.1.4.2.121.1	SECTION 45.11	45.11 Meaning of terms.
27:2.0.1.1.4.3	SUBPART C	Subpart C - Administrative Provisions
27:2.0.1.1.4.3.121.1	SECTION 45.21	45.21 Alternate methods or procedures.
27:2.0.1.1.4.3.121.2	SECTION 45.22	45.22 Emergency variations from requirements.
27:2.0.1.1.4.3.121.3	SECTION 45.23	45.23 Authority of appropriate TTB officers to enter premises.
27:2.0.1.1.4.3.121.4	SECTION 45.24	45.24 Interference with administration.
27:2.0.1.1.4.3.121.5	SECTION 45.25	45.25 Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal.
27:2.0.1.1.4.3.121.6	SECTION 45.26	45.26 Delegations of the Administrator.
27:2.0.1.1.4.3.121.7	SECTION 45.27	45.27 Forms prescribed.
27:2.0.1.1.4.4	SUBPART D	Subpart D - Removals
27:2.0.1.1.4.4.121.1	SECTION 45.31	45.31 Removals for delivery to a Federal agency.
27:2.0.1.1.4.4.121.2	SECTION 45.32	45.32 Under manufacturer's bond.
27:2.0.1.1.4.4.121.3	SECTION 45.33	45.33 Return of shipment to factory.
27:2.0.1.1.4.4.121.4	SECTION 45.34	45.34 Loss or shortage in shipment.
27:2.0.1.1.4.4.121.5	SECTION 45.35	45.35 Liability for tax.
27:2.0.1.1.4.4.121.6	SECTION 45.36	45.36 Payment of tax.
27:2.0.1.1.4.4.121.7	SECTION 45.37	45.37 Assessment.
27:2.0.1.1.4.5	SUBPART E	Subpart E - Packaging Requirements
27:2.0.1.1.4.5.121.1	SECTION 45.41	45.41 Packages.
27:2.0.1.1.4.5.121.2	SECTION 45.42	45.42 Mark.
27:2.0.1.1.4.5.121.3	SECTION 45.43	45.43 Notice for smokeless tobacco.
27:2.0.1.1.4.5.121.4	SECTION 45.44	45.44 Notice for cigars.
27:2.0.1.1.4.5.121.5	SECTION 45.45	45.45 Notice for cigarettes.
27:2.0.1.1.4.5.121.6	SECTION 45.45a	45.45a Notice for pipe tobacco.
27:2.0.1.1.4.5.121.7	SECTION 45.45b	45.45b Notice for roll-your-own tobacco.
27:2.0.1.1.4.5.121.8	SECTION 45.45c	45.45c Package use-up rule.
27:2.0.1.1.4.5.121.9	SECTION 45.46	45.46 Tax-exempt label.
27:2.0.1.1.4.6	SUBPART F	Subpart F - Records
27:2.0.1.1.4.6.121.1	SECTION 45.51	45.51 Supporting records.
27:2.0.1.1.5	PART 46	PART 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
27:2.0.1.1.5.1	SUBPART 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
27:2.0.1.1.5.1.144	SUBJGRP 144	General
27:2.0.1.1.5.1.144.1	SECTION 46.1	46.1 Scope of regulations in this subpart.
27:2.0.1.1.5.1.144.2	SECTION 46.2	46.2 Meaning of terms.
27:2.0.1.1.5.1.144.3	SECTION 46.3	46.3 Applicability to certain credits or refunds.
27:2.0.1.1.5.1.144.4	SECTION 46.4	46.4 Ultimate burden.
27:2.0.1.1.5.1.144.5	SECTION 46.5	46.5 Conditions to allowance of credit or refund.
27:2.0.1.1.5.1.144.6	SECTION 46.6	46.6 Requirements for persons intending to file claim.
27:2.0.1.1.5.1.145	SUBJGRP 145	Claim Procedure
27:2.0.1.1.5.1.145.7	SECTION 46.7	46.7 Execution and filing of claim.
27:2.0.1.1.5.1.145.8	SECTION 46.8	46.8 Data to be shown in claim.
27:2.0.1.1.5.1.145.9	SECTION 46.9	46.9 Time for filing claim.
27:2.0.1.1.5.1.146	SUBJGRP 146	Bond
27:2.0.1.1.5.1.146.10	SECTION 46.10	46.10 Bond, Form 2490.
27:2.0.1.1.5.1.146.11	SECTION 46.11	46.11 Corporate surety.
27:2.0.1.1.5.1.146.12	SECTION 46.12	46.12 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.5.1.146.13	SECTION 46.13	46.13 Authority to approve bonds.
27:2.0.1.1.5.1.146.14	SECTION 46.14	46.14 Termination of liability.
27:2.0.1.1.5.1.146.15	SECTION 46.15	46.15 Release of pledged securities.
27:2.0.1.1.5.1.147	SUBJGRP 147	Penalties
27:2.0.1.1.5.1.147.16	SECTION 46.16	46.16 Penalties.
27:2.0.1.1.5.2	SUBPART B	Subpart B - Administrative Provisions
27:2.0.1.1.5.2.148.1	SECTION 46.21	46.21 Delegations of the Administrator.
27:2.0.1.1.5.2.148.2	SECTION 46.22	46.22 Forms prescribed.
27:2.0.1.1.5.3	SUBPART C	Subpart C - Disaster Loss Claims
27:2.0.1.1.5.3.148	SUBJGRP 148	Definitions
27:2.0.1.1.5.3.148.1	SECTION 46.71	46.71 Scope of subpart.
27:2.0.1.1.5.3.148.2	SECTION 46.72	46.72 Meaning of terms.
27:2.0.1.1.5.3.149	SUBJGRP 149	Payments
27:2.0.1.1.5.3.149.3	SECTION 46.73	46.73 Circumstances under which payment may be made.
27:2.0.1.1.5.3.150	SUBJGRP 150	Claims Procedure
27:2.0.1.1.5.3.150.4	SECTION 46.74	46.74 Execution of claims.
27:2.0.1.1.5.3.150.5	SECTION 46.75	46.75 Required information for claim.
27:2.0.1.1.5.3.150.6	SECTION 46.76	46.76 Supporting evidence.
27:2.0.1.1.5.3.150.7	SECTION 46.77	46.77 Time and place of filing.
27:2.0.1.1.5.3.150.8	SECTION 46.78	46.78 Action by appropriate TTB officer.
27:2.0.1.1.5.3.151	SUBJGRP 151	Destruction of Tobacco Products, and Cigarette Papers and Tubes
27:2.0.1.1.5.3.151.9	SECTION 46.79	46.79 Supervision.
27:2.0.1.1.5.3.152	SUBJGRP 152	Penalties
27:2.0.1.1.5.3.152.10	SECTION 46.80	46.80 Penalties.
27:2.0.1.1.5.3.153	SUBJGRP 153	Admimistrative Provisions
27:2.0.1.1.5.3.153.11	SECTION 46.81	46.81 [Reserved]
27:2.0.1.1.5.4	SUBPART D	Subpart D - Rules for Special (Occupational) Tax
27:2.0.1.1.5.4.154	SUBJGRP 154	Payment of Special Tax
27:2.0.1.1.5.4.154.1	SECTION 46.91	46.91 Scope of subpart.
27:2.0.1.1.5.4.154.2	SECTION 46.92	46.92 Meaning of terms.
27:2.0.1.1.5.4.154.3	SECTION 46.93	46.93 Multiple businesses of same ownership and location.
27:2.0.1.1.5.4.154.4	SECTION 46.94	46.94 Relation to State and municipal law.
27:2.0.1.1.5.4.154.5	SECTION 46.95	46.95 Liability of partners.
27:2.0.1.1.5.4.154.6	SECTION 46.101	46.101 Special tax returns.
27:2.0.1.1.5.4.154.7	SECTION 46.102	46.102 Employer identification number.
27:2.0.1.1.5.4.154.8	SECTION 46.103	46.103 Time for filing return and paying tax.
27:2.0.1.1.5.4.154.9	SECTION 46.104	46.104 Method of payment.
27:2.0.1.1.5.4.154.10	SECTION 46.105	46.105 Receipt for taxes.
27:2.0.1.1.5.4.154.11	SECTION 46.106	46.106 Receipt in lieu of stamp prohibited.
27:2.0.1.1.5.4.154.12	SECTION 46.107	46.107 Penalty for failure to file return or to pay tax.
27:2.0.1.1.5.4.154.13	SECTION 46.108	46.108 Interest on unpaid tax.
27:2.0.1.1.5.4.154.14	SECTION 46.109	46.109 Waiver of penalties.
27:2.0.1.1.5.4.155	SUBJGRP 155	Special Tax Stamps
27:2.0.1.1.5.4.155.15	SECTION 46.116	46.116 Issuance, distribution, and examination of special tax stamps.
27:2.0.1.1.5.4.155.16	SECTION 46.117	46.117 Lost or destroyed stamps.
27:2.0.1.1.5.4.155.17	SECTION 46.118	46.118 Certificate in lieu of lost or destroyed special tax stamp.
27:2.0.1.1.5.4.155.18	SECTION 46.119	46.119 Errors disclosed by taxpayers.
27:2.0.1.1.5.4.155.19	SECTION 46.120	46.120 Errors discovered on inspection.
27:2.0.1.1.5.4.156	SUBJGRP 156	Changes in Businesses Holding Special (Occupational) Tax Stamps
27:2.0.1.1.5.4.156.20	SECTION 46.126	46.126 Change in name or address.
27:2.0.1.1.5.4.156.21	SECTION 46.127	46.127 Change in ownership.
27:2.0.1.1.5.4.157	SUBJGRP 157	Stamps for Incorrect Period or Incorrect Liability
27:2.0.1.1.5.4.157.22	SECTION 46.131	46.131 General.
27:2.0.1.1.5.4.157.23	SECTION 46.132	46.132 Credit for incorrect stamp.
27:2.0.1.1.5.4.158	SUBJGRP 158	Abatement or Refund of Special Taxes
27:2.0.1.1.5.4.158.24	SECTION 46.136	46.136 Claims.
27:2.0.1.1.5.4.158.25	SECTION 46.137	46.137 Time limit on filing of claim for refund.
27:2.0.1.1.5.4.158.26	SECTION 46.138	46.138 Discontinuance of business.
27:2.0.1.1.5.5	SUBPART E	Subparts E-F [Reserved]
27:2.0.1.1.5.6	SUBPART G	Subpart G - Dealers in Tobacco Products
27:2.0.1.1.5.6.159.1	SECTION 46.161	46.161 Scope of subpart.
27:2.0.1.1.5.6.159.2	SECTION 46.162	46.162 Territorial extent.
27:2.0.1.1.5.6.159.3	SECTION 46.163	46.163 Meaning of terms.
27:2.0.1.1.5.6.159.4	SECTION 46.164	46.164 Authority of TTB officers to enter premises.
27:2.0.1.1.5.6.159.5	SECTION 46.165	46.165 Interference with administration.
27:2.0.1.1.5.6.159.6	SECTION 46.166	46.166 Dealing in tobacco products.
27:2.0.1.1.5.6.159.7	SECTION 46.167	46.167 Liability to tax.
27:2.0.1.1.5.6.159.8	SECTION 46.168	46.168 Liability to penalties and forfeitures.
27:2.0.1.1.5.7	SUBPART H	Subpart H [Reserved]
27:2.0.1.1.5.8	SUBPART I	Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
27:2.0.1.1.5.8.159	SUBJGRP 159	General
27:2.0.1.1.5.8.159.1	SECTION 46.191	46.191 Purpose of this subpart.
27:2.0.1.1.5.8.159.2	SECTION 46.192	46.192 Definitions used in this subpart.
27:2.0.1.1.5.8.159.3	SECTION 46.193	46.193 Persons liable for floor stocks tax.
27:2.0.1.1.5.8.159.4	SECTION 46.194	46.194 Persons not liable for floor stocks tax.
27:2.0.1.1.5.8.159.5	SECTION 46.195	46.195 Floor stocks requirements.
27:2.0.1.1.5.8.160	SUBJGRP 160	Inventories
27:2.0.1.1.5.8.160.6	SECTION 46.201	46.201 General.
27:2.0.1.1.5.8.160.7	SECTION 46.202	46.202 Physical inventory requirements.
27:2.0.1.1.5.8.160.8	SECTION 46.203	46.203 Record (book) inventory requirements.
27:2.0.1.1.5.8.160.9	SECTION 46.204	46.204 Articles in transit.
27:2.0.1.1.5.8.160.10	SECTION 46.205	46.205 Guidelines to determine title to articles in transit.
27:2.0.1.1.5.8.160.11	SECTION 46.206	46.206 Articles in a foreign trade zone.
27:2.0.1.1.5.8.160.12	SECTION 46.207	46.207 Articles held in bond.
27:2.0.1.1.5.8.160.13	SECTION 46.208	46.208 Unmerchantable articles.
27:2.0.1.1.5.8.160.14	SECTION 46.209	46.209 Articles in vending machines.
27:2.0.1.1.5.8.160.15	SECTION 46.210	46.210 Articles marked “not for sale” or “complimentary”.
27:2.0.1.1.5.8.161	SUBJGRP 161	Tax Liability Calculation
27:2.0.1.1.5.8.161.16	SECTION 46.221	46.221 Floor stocks tax rates.
27:2.0.1.1.5.8.161.17	SECTION 46.222	46.222 Determination of amount of tax due.
27:2.0.1.1.5.8.161.18	SECTION 46.223	46.223 Tax credit.
27:2.0.1.1.5.8.162	SUBJGRP 162	Filing Requirements
27:2.0.1.1.5.8.162.19	SECTION 46.231	46.231 Floor stocks tax return.
27:2.0.1.1.5.8.162.20	SECTION 46.232	46.232 Preparation of floor stocks tax return.
27:2.0.1.1.5.8.162.21	SECTION 46.233	46.233 Payment of floor stocks tax.
27:2.0.1.1.5.8.162.22	SECTION 46.234	46.234 Tax payment deadline.
27:2.0.1.1.5.8.162.23	SECTION 46.235	46.235 Filing requirements for multiple locations.
27:2.0.1.1.5.8.162.24	SECTION 46.236	46.236 Articles in a warehouse.
27:2.0.1.1.5.8.162.25	SECTION 46.237	46.237 Controlled group member.
27:2.0.1.1.5.8.163	SUBJGRP 163	Records
27:2.0.1.1.5.8.163.26	SECTION 46.241	46.241 Required records.
27:2.0.1.1.5.8.163.27	SECTION 46.242	46.242 Period for maintaining records.
27:2.0.1.1.5.8.163.28	SECTION 46.243	46.243 Articles at multiple locations.
27:2.0.1.1.5.8.163.29	SECTION 46.244	46.244 Location of records.
27:2.0.1.1.5.8.163.30	SECTION 46.245	46.245 Errors in records.
27:2.0.1.1.5.8.164	SUBJGRP 164	Claims
27:2.0.1.1.5.8.164.31	SECTION 46.251	46.251 Payment of tax required.
27:2.0.1.1.5.8.164.32	SECTION 46.252	46.252 Claim based on error on return.
27:2.0.1.1.5.8.164.33	SECTION 46.253	46.253 Destruction of articles by a Presidentially-declared major disaster.
27:2.0.1.1.5.8.164.34	SECTION 46.254	46.254 Additional reasons for filing a claim.
27:2.0.1.1.5.8.165	SUBJGRP 165	Alternate Methods or Procedures
27:2.0.1.1.5.8.165.35	SECTION 46.261	46.261 Purpose of an alternate method or procedure.
27:2.0.1.1.5.8.165.36	SECTION 46.262	46.262 Application.
27:2.0.1.1.5.8.165.37	SECTION 46.263	46.263 Conditions for approval.
27:2.0.1.1.5.8.165.38	SECTION 46.264	46.264 Withdrawal of an approval.
27:2.0.1.1.5.8.166	SUBJGRP 166	TTB Authorities
27:2.0.1.1.5.8.166.39	SECTION 46.270	46.270 [Reserved]
27:2.0.1.1.5.8.166.40	SECTION 46.271	46.271 Entry, examination and testimony.
27:2.0.1.1.5.8.166.41	SECTION 46.272	46.272 Issuance of summons.
27:2.0.1.1.5.8.166.42	SECTION 46.273	46.273 Refusing entry or examination.
27:2.0.1.1.5.8.166.43	SECTION 46.274	46.274 Penalties for failure to comply.

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