27 C.F.R. § 70.431 Imposition of taxes; regulations.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Taxes. Subchapter A of chapter 52 of the Internal Revenue Code of 1954, as amended, imposes taxes on tobacco products, and cigarette papers and tubes manufactured in or imported into the United States. Occupational taxes are imposed by manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and export warehouse proprietors. Subchapter D of chapter 78 of the Internal Revenue Code imposes a tax (equal to the internal revenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture) on tobacco products, and cigarette papers and tubes of Puerto Rican and Virgin Islands manufacture brought into the United States and withdrawn for consumption or sale. (b) Regulations. The procedural requirements with respect to matters relating to tobacco products, and cigarette papers and tubes are contained in the regulations listed below: (1) Part 71 of title 27 CFR relates to the procedure and practice in connection with the disapproval of applications for permits, and the suspension and revocation of permits, under chapter 52 of the Internal Revenue Code. (2) Part 40 of title 27 CFR relates to the manufacture of tobacco products, the payment by manufacturers of tobacco products of internal revenue taxes imposed by chapter 52 of the Internal Revenue Code, and the qualification of and operations by manufacturers of tobacco products. (3) Part 41 of title 27 CFR relates to tobacco products, and cigarette papers and tubes imported into the United States from a foreign country or brought into the United States from Puerto Rico, the Virgin Islands, or a possession of the United States; the removal of cigars from a customs bonded manufacturing warehouse, Class 6; and the release of such articles from customs custody, without payment of internal revenue tax or customs duty attributable to the internal revenue tax. (4) Part 285 of title 27 CFR relates to the manufacture of cigarette papers and tubes, the payment by manufacturers of cigarette papers and tubes of internal revenue taxes imposed by chapter 52 of the Internal Revenue Code, and the qualification of and operations by manufacturers of such articles. (5) Part 44 of title 27 CFR relates to the exportation (including supplies for vessels and aircraft and transfers to a foreign-trade zone) of tobacco products, and cigarette papers and tubes, without payment of tax, or with benefit of drawback of tax, and the qualification of and operations by export warehouse proprietors. (6) Part 45 of title 27 CFR relates to the removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States. (7) Part 46 of title 27 CFR relates to the provisions of a miscellaneous nature or not of continuing application. Included are regulations relating to: (i) Limitations imposed by section 6423 of the Internal Revenue Code on the refund or credit of tax paid or collected on tobacco products, and cigarette papers and tubes; (ii) Losses of tobacco products, and cigarette papers and tubes caused by disasters occurring in the United States on or after September 3, 1958; and (iii) Purchase, receipt, possession, offering for sale, or sale or other disposition of tobacco products by dealers in such products. [T.D. ATF–251, 52 FR 19325, May 22, 1987, as amended by T.D. ATF–271, 53 FR 17549, May 17, 1988. Redesignated and amended by T.D. ATF–301, 55 FR 47606, 47654, Nov. 14, 1990; T.D. ATF–457, 66 FR 32219, June 14, 2001; T.D. ATF–460, 66 FR 39093, July 27, 2001; T.D. ATF–463, 66 FR 42734, Aug. 15, 2001; T.D. ATF–464, 66 FR 43480, Aug. 20, 2001; T.D. ATF–469, 66 FR 56758, Nov. 13, 2001; T.D. TTB–16, 69 FR 52423, Aug. 26, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes
§ 70.431 Imposition of taxes; regulations.
