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27 C.F.R. PART 41--IMPORTATION 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 41--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Subpart A--SCOPE OF REGULATIONS

�41.1

Importation of tobacco products and cigarette papers and tubes.

Subpart B--DEFINITIONS

�41.11

Meaning of terms.

Subpart C--GENERAL

�41.21

Forms prescribed.

�41.22

Retention of records.

�41.23

Authority of TTB officers to enter premises.

�41.24

Interference with administration.

�41.25

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

�41.26

Alternate methods or procedures.

�41.27

Emergency variations from requirements.

�41.28

Penalties and forfeitures.

�41.29

Delegations of the Administrator.

Subpart D--TAXES

�41.30

Pipe tobacco and roll-your-own tobacco.

�41.31

Cigar tax rates.

�41.32

Cigarette tax rates.

�41.33

Smokeless tobacco tax rates.

�41.34

Cigarette papers.

�41.35

Cigarette tubes.

�41.37

[Reserved]

�41.38

Cigarettes.

�41.39

Determination of sale price of large cigars.

�41.40

Persons liable for tax.

�41.41

Determination and payment of tax.

�41.50

Exemptions.

�41.60

Assessment.

�41.62

Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States.

�41.63

Payment of tax by electronic fund transfer.

Subpart E--PACKAGES

�41.71

Package.

�41.72

Notice for smokeless tobacco.

�41.72a

Notice for pipe tobacco.

�41.72b

Notice for roll-your-own tobacco.

�41.72c

Package use-up rule.

�41.73

Notice for cigars.

�41.74

Notice for cigarettes.

�41.75

Exemptions.

Subpart F--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, IMPORTED INTO OR RETURNED TO THE UNITED STATES

�41.81

Taxpayment.

�41.82

Restrictions on tobacco products labeled for export.

�41.83

Penalties and forfeiture for products labeled or shipped for export.

�41.85

Release from customs custody of imported tobacco articles.

�41.85a

Release from customs custody of returned articles.

�41.86

Procedure for release.

Subpart G--PUERTO RICAN TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, BROUGHT INTO THE UNITED STATES

�41.101

General.

�41.105

Prepayment of tax.

�41.106

Examination and record of shipment by taxpayer.

��41.107-41.108

[Reserved]

�41.109

Bond required for deferred taxpayment.

�41.110

Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

�41.111

Agreement to Pay Tax.

�41.112

Tax return.

�41.113

Return periods.

�41.114

Time for filing.

�41.114a

Qualification for extended deferral.

�41.115

Remittance with return.

�41.115a

Payment of tax by electronic fund transfer.

�41.116

Default.

��41.117-41.118

[Reserved]

�41.119

Corporate surety.

�41.120

Deposit of securities in lieu of corporate surety.

�41.121

Amount and Account of bond.

�41.122

Strengthening bond.

�41.123

Superseding bond.

�41.124

Extension of coverage of bond.

�41.125

Approval of bond and extension of coverage of bond.

�41.126

Termination of bond.

�41.127

Application of surety for relief from bond.

�41.128

Relief of surety from bond.

�41.129

Release of pledged securities.

��41.135-41.138

[Reserved]

�41.139

Records.

�41.140

Taxpayment in the United States.

�41.141

Reports.

Subpart H--[RESERVED]

��41.151-41.153

[Reserved]

Subpart I--CLAIMS

�41.161

Abatement of assessment.

�41.162

Losses caused by disaster occurring after September 2, 1958.

�41.163

Refund of tax.

�41.165

Action by taxpayer.

�41.170

Reduction of tobacco products to materials; TTB action.

�41.171

Reduction of tobacco products to materials, action by appropriate TTB officer.

�41.172

Return to nontaxpaid status, action by taxpayer.

�41.173

Return to nontaxpaid status, action by appropriate TTB officer.

�41.174

Disposition of tobacco products and cigarette papers and tubes, and schedule.

Subpart J--RECORDS AND REPORTS

�41.181

Records of large cigars.

�41.182

Availability of records.

�41.183

[Reserved]

Subpart K--TOBACCO PRODUCTS IMPORTERS

�41.190

Persons required to qualify.

�41.191

Application for permit.

�41.192

Transitional rule.

�41.193

Corporate documents.

�41.194

Articles of partnership or association.

�41.195

Trade name certificate.

�41.196

Power of attorney.

�41.197

Additional information.

�41.198

Investigation of applicant.

�41.199

Notice of contemplated disapproval.

�41.200

Issuance of permit.

�41.201

Duration of permit.

�41.202

Renewal of permit.

�41.203

Retention of permit and supporting documents.

�41.204

General.

�41.205

Recordkeeping requirements.

�41.206

Reports.

�41.207

Filing.

�41.208

Retention.

Subpart L--CHANGES AFTER ORIGINAL QUALIFICATION OF IMPORTERS

�41.220

Change in individual name.

�41.221

Change in trade name.

�41.222

Change in corporate name.

�41.223

Fiduciary successor.

�41.224

Transfer of ownership.

�41.225

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

�41.226

Change in control of a corporation.

�41.227

Change in location.

�41. 228

Change in address.