27 C.F.R. § 41.111 Agreement to Pay Tax.
Title 27 - Alcohol, Tobacco Products and Firearms
Upon shipment of tobacco products and cigarette papers or tubes the bonded manufacturer agrees: (a) To pay the tax on the shipment; (b) That there is no default in payment of tax chargeable against the manufacturer's bond on TTB Form 2986 (5210.12); and (c) That the amount of the manufacturer's bond is sufficient or in the maximum penal sum to cover the tax due on the shipment. [T.D. ATF–444, 66 FR 13851, Mar. 8, 2001. Redesignated and amended by T.D. TTB–16, 69 FR 52424, 52425, Aug. 26, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
Deferred Payment of Tax in Puerto Rico on Tobacco Products
§ 41.111 Agreement to Pay Tax.