---

27 C.F.R. PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

TITLE 27--Alcohol, Tobacco Products and Firearms

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

SUBCHAPTER B--TOBACCO

PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Subpart A--SCOPE OF REGULATIONS

�40.1

Manufacture of tobacco products and cigarette papers and tubes.

�40.2

Territorial extent.

Subpart B--DEFINITIONS

�40.11

Meaning of terms.

Subpart C--TAXES

�40.21

Cigar tax rates.

�40.22

Determination of sale price of large cigars.

�40.23

Cigarette tax rates.

�40.24

Classification of cigarettes.

�40.25

Smokeless tobacco tax rates.

�40.25a

Pipe tobacco and roll-your-own tobacco tax rates.

�40.26

Persons liable for tax.

�40.27

Assessment.

Subpart CA--SPECIAL (OCCUPATIONAL) TAXES

�40.31

Liability for special tax.

�40.32

Rates of special tax.

�40.33

Special tax returns.

�40.34

Employer identification number.

�40.35

Issuance, distribution, and examination of special tax stamps.

�40.36

Changes in special tax stamps.

Subpart D--ADMINISTRATIVE PROVISIONS

�40.41

Forms prescribed.

�40.42

Authority of Appropriate TTB officers to enter premises.

�40.43

Interference with administration.

�40.44

Disposal of forfeited, condemned, and abandoned tobacco products.

�40.45

Alternate methods or procedures.

�40.46

Emergency variations from requirements.

�40.47

Other businesses within factory.

�40.48

Penalties and forfeitures.

�40.49

Delegations of the Administrator.

Subpart E--QUALIFICATION REQUIREMENTS FOR MANUFACTURERS

�40.61

Qualification--General.

�40.61a

Transitional rule.

�40.62

Application for permit.

�40.63

Corporate documents.

�40.64

Articles of partnership or association.

�40.65

Trade name certificate.

�40.66

Bond.

�40.67

Blanket bond.

�40.68

Power of attorney.

�40.69

Factory premises.

�40.70

Separation of and access to factory.

�40.71

Factories established prior to October 1, 1961.

�40.72

Use of factory premises.

�40.73

Additional information.

�40.74

Investigation of applicant.

�40.75

Issuance of permit.

�40.76

Retention of permit and supporting documents.

Subpart F--CHANGES AFTER ORIGINAL QUALIFICATION OF MANUFACTURERS

�40.91

Change in individual name.

�40.92

Change in trade name.

�40.93

Change in corporate name.

�40.101

Fiduciary successor.

�40.102

Transfer of ownership.

�40.103

Change in officers, directors, or stockholders of a corporation.

�40.104

Change in control of a corporation.

�40.111

Change in location within same region.

�40.112

Change in address.

�40.113

Change in location to another region.

�40.114

Extension or curtailment of factory.

Subpart G--BONDS AND EXTENSIONS OF COVERAGE OF BONDS

�40.131

Corporate surety.

�40.132

Deposit of securities in lieu of corporate surety.

�40.133

Amount of individual bond.

�40.134

Amount of blanket bond.

�40.135

Strengthening bond.

�40.136

Superseding bond.

�40.137

Extension of coverage of bond.

�40.138

Approval of bond and extension of coverage of bond.

�40.139

Termination of bond.

�40.140

Release of pledged securities.

Subpart H--OPERATIONS BY MANUFACTURERS

�40.161

Determination of tax and method of payment.

�40.162

Semimonthly tax return.

�40.163

Semimonthly tax return periods.

�40.164

Special rule for taxes due for the month of September (effective after December 31, 1994).

�40.165

Times for filing semimonthly return.

�40.165a

Payment of tax by electronic fund transfer.

�40.166

Default, prepayment of tax required.

�40.167

Prepayment tax return.

�40.168

Remittance with return.

�40.169

Employer identification number.

�40.170

Application for employer identification number.

�40.171

Execution and filing of Form SS-4.

�40.181

General.

�40.182

Record of tobacco.

�40.183

Record of tobacco products.

�40.184

Record of removals subject to tax.

�40.185

Retention of records.

�40.186

Record in support of transfers in bond.

�40.187

Record of sales prices of large cigars.

�40.201

Inventories.

�40.202

Reports.

�40.211

Package.

�40.212

Mark.

�40.213

Tobacco products labeled for export.

�40.214

Notice for cigars.

�40.215

Notice for cigarettes.

�40.216

Notice for smokeless tobacco.

�40.216a

Notice for pipe tobacco.

�40.216b

Notice for roll-your-own tobacco.

�40.216c

Package use-up rule.

�40.217

Repackaging.

�40.231

Consumption by employees.

�40.232

Experimental purposes.

�40.233

Transfer in bond.

�40.234

Removal for use of the United States.

�40.235

Removal for export purposes.

�40.236

Release from customs custody.

�40.251

Emergency storage.

�40.252

Reduction of tobacco products to materials.

�40.253

Destruction.

�40.254

Receipt into factory.

�40.255

Shortages and overages in inventory.

Subpart I--CLAIMS BY MANUFACTURERS

�40.281

Abatement of assessment.

�40.282

Allowance of tax.

�40.283

Credit or refund of tax.

�40.284

Remission of tax liability.

�40.285

[Reserved]

�40.286

Refund of overpayment.

�40.287

Remission of tax liability on shortage.

�40.301

Action by claimant.

�40.311

Action by claimant.

�40.312

Action by the appropriate TTB officer.

�40.313

Disposition of tobacco products and schedule.

Subpart J--SUSPENSION AND DISCONTINUANCE OF OPERATIONS BY MANUFACTURERS

�40.331

Discontinuance of operations.

�40.332

Suspension and revocation of permit.

Subpart K--MANUFACTURE OF CIGARETTE PAPERS AND TUBES

�40.351

Cigarette papers.

�40.352

Cigarette tubes.

�40.353

Persons liable for tax.

�40.354

Determination of tax and method of payment.

�40.355

Return of manufacturer.

�40.356

Adjustments in the return of manufacturer.

�40.357

Payment of tax by electronic fund transfer.

�40.358

Assessment.

�40.359

Employer identification number.

�40.360

Application for employer identification number.

�40.361

Execution and filing of Form SS-4.

�40.371

Liability for special tax.

�40.372

Rate of special tax.

�40.373

Special tax returns.

�40.374

Issuance, distribution, and examination of special tax stamps.

�40.375

Changes in special tax stamps.

�40.382

Authority of TTB officers to enter premises.

�40.383

Interference with administration.

�40.384

Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.

�40.385

Alternate methods or procedures.

�40.386

Emergency variations from requirements.

�40.387

Penalties and forfeitures.

�40.391

Persons required to qualify.

�40.392

Bond.

�40.393

Power of attorney.

�40.394

Notice of approval of bond.

�40.395

Change in name.

�40.396

Change in proprietorship.

�40.397

Change in location.

�40.401

Corporate surety.

�40.402

Two or more corporate sureties.

�40.403

Deposit of securities in lieu of corporate surety.

�40.404

Amount of bond.

�40.405

Strengthening bond.

�40.406

Superseding bond.

�40.407

Extension of coverage of bond.

�40.408

Approval of bond and extension of coverage of bond.

�40.409

Termination of liability of surety under bond.

�40.410

Release of pledged securities.

�40.421

General.

�40.422

General.

�40.423

Opening.

�40.424

Monthly.

�40.425

Special.

�40.426

Closing.

�40.431

General.

�40.432

Opening.

�40.433

Special.

�40.434

Closing.

�40.435

General.

�40.441

General.

�40.451

Transfer in bond.

�40.452

Release from customs custody.

�40.453

Use of the United States.

�40.454

Removal for export purposes.

�40.461

Discontinuance of operations.

�40.471

Abatement.

�40.472

Allowance.

�40.473

Credit or refund.

�40.474

Remission.

�40.475

Action by claimant.

�40.476

Action by claimant.

�40.477

Action by the appropriate TTB officer.

�40.478

Disposition of cigarette papers and tubes and schedule.