Title 27

VOLUME 2

Title 27 - Alcohol, Tobacco Products and Firearms--Volume 2

27:2  Alcohol, Tobacco Products and Firearms--Volume 2
27:2.0.1CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
      PARTS 40 - 399
27:2.0.1.1  SUBCHAPTER B - TOBACCO
      PARTS 40 - 46
27:2.0.1.1.1.7.24      Changes in Name [SUBJGRP]
27:2.0.1.1.1.7.25      Changes in Ownership and Control [SUBJGRP]
27:2.0.1.1.1.7.26      Changes in Location of Factory [SUBJGRP]
27:2.0.1.1.1.9.27      Determination and Payment of Taxes on Tobacco Products [SUBJGRP]
27:2.0.1.1.1.9.28      Records [SUBJGRP]
27:2.0.1.1.1.9.29      Inventories and Reports [SUBJGRP]
27:2.0.1.1.1.9.30      Packages [SUBJGRP]
27:2.0.1.1.1.9.31      Exemption From Taxes on Tobacco Products [SUBJGRP]
27:2.0.1.1.1.9.32      Other Provisions Relating to Operations [SUBJGRP]
27:2.0.1.1.1.10.33      General [SUBJGRP]
27:2.0.1.1.1.10.34      Tobacco Products Lost or Destroyed [SUBJGRP]
27:2.0.1.1.1.10.35      Tobacco Products Withdrawn From the Market [SUBJGRP]
27:2.0.1.1.1.12.36      Taxes [SUBJGRP]
27:2.0.1.1.1.12.37      Special (Occupational) Taxes [SUBJGRP]
27:2.0.1.1.1.12.38      General [SUBJGRP]
27:2.0.1.1.1.12.39      Qualification Requirements for Manufacturers [SUBJGRP]
27:2.0.1.1.1.12.40      Operations By Manufacturers [SUBJGRP]
27:2.0.1.1.1.12.41      Claims By Manufacturers [SUBJGRP]
27:2.0.1.1.1.13.42      Qualification Requirements for Manufacturers of Processed Tobacco [SUBJGRP]
27:2.0.1.1.1.13.43      Qualification Requirements for Manufacturers of Processed Tobacco [SUBJGRP]
27:2.0.1.1.1.13.44      Changes After Qualification [SUBJGRP]
27:2.0.1.1.1.13.45      Operations by Manufacturers of Processed Tobacco [SUBJGRP]
27:2.0.1.1.1.13.46      Other Provisions Relating to Manufacturers of Processed Tobacco [SUBJGRP]
27:2.0.1.1.2.4.68      Tax Rates [SUBJGRP]
27:2.0.1.1.2.4.69      Classification of Large Cigars and Cigarettes [SUBJGRP]
27:2.0.1.1.2.4.70      Liability for and Payment of Taxes [SUBJGRP]
27:2.0.1.1.2.4.71      Exemptions From Taxes and Permits [SUBJGRP]
27:2.0.1.1.2.4.72      Assessment of Taxes [SUBJGRP]
27:2.0.1.1.2.4.73      Customs' Collection of Taxes [SUBJGRP]
27:2.0.1.1.2.6.74      Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty [SUBJGRP]
27:2.0.1.1.2.7.75      Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes [SUBJGRP]
27:2.0.1.1.2.7.76      Deferred Payment of Tax in Puerto Rico on Tobacco Products [SUBJGRP]
27:2.0.1.1.2.9.77      General [SUBJGRP]
27:2.0.1.1.2.9.78      Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed [SUBJGRP]
27:2.0.1.1.2.9.79      Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market [SUBJGRP]
27:2.0.1.1.2.11.80      Required Records and Reports [SUBJGRP]
27:2.0.1.1.2.11.81      Filing and Retention of Records and Reports [SUBJGRP]
27:2.0.1.1.2.12.82      Changes in Name [SUBJGRP]
27:2.0.1.1.2.12.83      Changes in Ownership or Control [SUBJGRP]
27:2.0.1.1.2.12.84      Changes in Location or Address [SUBJGRP]
27:2.0.1.1.2.13.85      Qualification Requirements for Importers of Processed Tobacco [SUBJGRP]
27:2.0.1.1.2.13.86      Changes After Original Qualification [SUBJGRP]
27:2.0.1.1.2.13.87      Operations of Importers of Processed Tobacco [SUBJGRP]
27:2.0.1.1.2.13.88      Other Provisions Applicable to Importers of Processed Tobacco [SUBJGRP]
27:2.0.1.1.3.4.105      Variations From Requirements [SUBJGRP]
27:2.0.1.1.3.6.106      Changes in Name [SUBJGRP]
27:2.0.1.1.3.6.107      Changes in Ownership and Control [SUBJGRP]
27:2.0.1.1.3.6.108      Changes in Location and Premises [SUBJGRP]
27:2.0.1.1.3.8.109      Inventories [SUBJGRP]
27:2.0.1.1.3.8.110      Reports [SUBJGRP]
27:2.0.1.1.3.8.111      Claims [SUBJGRP]
27:2.0.1.1.3.11.112      Packaging Requirements [SUBJGRP]
27:2.0.1.1.3.11.113      Consignment of Shipment [SUBJGRP]
27:2.0.1.1.3.11.114      Notice of Removal of Shipment [SUBJGRP]
27:2.0.1.1.3.11.115      Miscellaneous Provisions [SUBJGRP]
27:2.0.1.1.3.13.116      Bonds [SUBJGRP]
27:2.0.1.1.3.13.117      Packaging Requirements [SUBJGRP]
27:2.0.1.1.3.13.118      Consignment of Shipment [SUBJGRP]
27:2.0.1.1.3.13.119      Notice of Removal of Shipment [SUBJGRP]
27:2.0.1.1.3.13.120      Return of Shipment [SUBJGRP]
27:2.0.1.1.5.1.144      General [SUBJGRP]
27:2.0.1.1.5.1.145      Claim Procedure [SUBJGRP]
27:2.0.1.1.5.1.146      Bond [SUBJGRP]
27:2.0.1.1.5.1.147      Penalties [SUBJGRP]
27:2.0.1.1.5.3.148      Definitions [SUBJGRP]
27:2.0.1.1.5.3.149      Payments [SUBJGRP]
27:2.0.1.1.5.3.150      Claims Procedure [SUBJGRP]
27:2.0.1.1.5.3.151      Destruction of Tobacco Products, and Cigarette Papers and Tubes [SUBJGRP]
27:2.0.1.1.5.3.152      Penalties [SUBJGRP]
27:2.0.1.1.5.3.153      Admimistrative Provisions [SUBJGRP]
27:2.0.1.1.5.4.154      Payment of Special Tax [SUBJGRP]
27:2.0.1.1.5.4.155      Special Tax Stamps [SUBJGRP]
27:2.0.1.1.5.4.156      Changes in Businesses Holding Special (Occupational) Tax Stamps [SUBJGRP]
27:2.0.1.1.5.4.157      Stamps for Incorrect Period or Incorrect Liability [SUBJGRP]
27:2.0.1.1.5.4.158      Abatement or Refund of Special Taxes [SUBJGRP]
27:2.0.1.1.5.8.159      General [SUBJGRP]
27:2.0.1.1.5.8.160      Inventories [SUBJGRP]
27:2.0.1.1.5.8.161      Tax Liability Calculation [SUBJGRP]
27:2.0.1.1.5.8.162      Filing Requirements [SUBJGRP]
27:2.0.1.1.5.8.163      Records [SUBJGRP]
27:2.0.1.1.5.8.164      Claims [SUBJGRP]
27:2.0.1.1.5.8.165      Alternate Methods or Procedures [SUBJGRP]
27:2.0.1.1.5.8.166      TTB Authorities [SUBJGRP]
27:2.0.1.2  SUBCHAPTER C - FIREARMS
      PARTS 53 - 53
27:2.0.1.2.6.7.169      Use by Manufacturer or Importer Considered Sale [SUBJGRP]
27:2.0.1.2.6.7.170      Application of Tax in Case of Sales by Other Than Manufacturer or Importer [SUBJGRP]
27:2.0.1.3  SUBCHAPTERS D-E [RESERVED]
27:2.0.1.4  SUBCHAPTER F - PROCEDURES AND PRACTICES
      PARTS 70 - 73
27:2.0.1.4.7.3.207      Examination and Inspection [SUBJGRP]
27:2.0.1.4.7.3.208      General Powers and Duties [SUBJGRP]
27:2.0.1.4.7.4.209      Collection - General Provisions [SUBJGRP]
27:2.0.1.4.7.4.210      Receipt of Payment [SUBJGRP]
27:2.0.1.4.7.4.211      Assessment [SUBJGRP]
27:2.0.1.4.7.4.212      Notice and Demand [SUBJGRP]
27:2.0.1.4.7.4.213      Interest [SUBJGRP]
27:2.0.1.4.7.4.214      Additions to the Tax, Additional Amounts, and Assessable Penalties [SUBJGRP]
27:2.0.1.4.7.4.215      Abatements, Credits and Refunds [SUBJGRP]
27:2.0.1.4.7.4.216      Rule of Special Application [SUBJGRP]
27:2.0.1.4.7.4.217      Lien for Taxes [SUBJGRP]
27:2.0.1.4.7.4.218      Seizure of Property for Collection of Taxes [SUBJGRP]
27:2.0.1.4.7.4.219      Disposition of Property [SUBJGRP]
27:2.0.1.4.7.4.220      Judicial Proceedings [SUBJGRP]
27:2.0.1.4.7.4.221      Limitations [SUBJGRP]
27:2.0.1.4.7.4.222      Transferees [SUBJGRP]
27:2.0.1.4.7.4.223      Bonds [SUBJGRP]
27:2.0.1.4.7.4.224      Miscellaneous Provisions [SUBJGRP]
27:2.0.1.4.7.4.225      General Provisions Relating to Stamps, Marks or Labels [SUBJGRP]
27:2.0.1.4.7.4.226      Registration [SUBJGRP]
27:2.0.1.4.7.4.227      Crimes, Other Offenses and Forfeitures [SUBJGRP]
27:2.0.1.4.7.5.228      Provisions Relating to Distilled Spirits, Wines, and Beer [SUBJGRP]
27:2.0.1.4.7.5.229      Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes [SUBJGRP]
27:2.0.1.4.7.5.230      Provisions Relating to Firearms, Shells and Cartridges, and Explosives [SUBJGRP]
27:2.0.1.4.7.5.231      Seized Property [SUBJGRP]
27:2.0.1.4.7.5.232      Possessions [SUBJGRP]
27:2.0.1.4.7.5.233      Rulings [SUBJGRP]
27:2.0.1.4.7.5.234      Administrative Remedies [SUBJGRP]
27:2.0.1.4.7.6.235      General [SUBJGRP]
27:2.0.1.4.7.6.236      Claim Procedure [SUBJGRP]
27:2.0.1.4.7.6.237      Penalties [SUBJGRP]
27:2.0.1.4.7.7.238      Definitions [SUBJGRP]
27:2.0.1.4.7.7.239      Payments [SUBJGRP]
27:2.0.1.4.7.7.240      Claims Procedures [SUBJGRP]
27:2.0.1.4.7.7.241      Destruction of Liquors [SUBJGRP]
27:2.0.1.4.7.7.242      Penalties [SUBJGRP]
27:2.0.1.4.8.3.260      Time [SUBJGRP]
27:2.0.1.4.8.3.261      Representation at Hearings [SUBJGRP]
27:2.0.1.4.8.4.262      Informal Settlement [SUBJGRP]
27:2.0.1.4.8.6.263      Citations [SUBJGRP]
27:2.0.1.4.8.6.264      Request for Hearing [SUBJGRP]
27:2.0.1.4.8.6.265      Non-Request for Hearing [SUBJGRP]
27:2.0.1.4.8.6.266      Answers [SUBJGRP]
27:2.0.1.4.8.6.267      Failure To Appear [SUBJGRP]
27:2.0.1.4.8.6.268      Waiver of Hearing [SUBJGRP]
27:2.0.1.4.8.6.269      Surrender of Permit [SUBJGRP]
27:2.0.1.4.8.6.270      Motions [SUBJGRP]
27:2.0.1.4.8.6.271      Hearing [SUBJGRP]
27:2.0.1.4.8.6.272      Burden of Proof [SUBJGRP]
27:2.0.1.4.8.6.273      General [SUBJGRP]
27:2.0.1.4.8.6.274      Record of Testimony [SUBJGRP]
27:2.0.1.4.8.8.275      Action by the Appropriate TTB Officer [SUBJGRP]
27:2.0.1.4.8.10.276      Record [SUBJGRP]
27:2.0.1.4.10.1.279      Scope [SUBJGRP]
27:2.0.1.4.10.1.280      Definitions [SUBJGRP]
27:2.0.1.5  SUBCHAPTERS G-L [RESERVED]
27:2.0.1.6  SUBCHAPTER M - ALCOHOL, TOBACCO AND OTHER EXCISE TAXES
      PARTS 194 - 399