27 C.F.R. PART 46--MISCELLANEOUS REGULATIONS RELATING TO 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 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart A--APPLICATION OF 26 U.S.C. 6423, AS AMENDED, TO REFUND OR CREDIT OF TAX ON TOBACCO PRODUCTS, AND CIGARETTE PAPERS AND TUBES
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| Scope of regulations in this subpart.
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| Applicability to certain credits or refunds.
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| Conditions to allowance of credit or refund.
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| Requirements for persons intending to file claim.
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| Execution and filing of claim.
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| Data to be shown in claim.
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| Deposit of securities in lieu of corporate surety.
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| Authority to approve bonds.
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| Termination of liability.
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| Release of pledged securities.
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Subpart B--ADMINISTRATIVE PROVISIONS
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| Delegations of the Administrator.
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Subpart C--DISASTER LOSS CLAIMS
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| Circumstances under which payment may be made.
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| Required information for claim.
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| Time and place of filing.
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| Action by appropriate TTB officer.
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Subparts D-F--[RESERVED]
Subpart G--DEALERS IN TOBACCO PRODUCTS
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| Authority of TTB officers to enter premises.
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| Interference with administration.
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| Dealing in tobacco products.
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| Liability to penalties and forfeitures.
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Subpart H--[RESERVED]
Subpart I--FLOOR STOCKS TAX ON CIGARETTES HELD FOR SALE ON JANUARY 1, 2000 AND ON JANUARY 1, 2002
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| Terms used in this subpart.
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| Floor stocks tax defined.
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| Persons liable for this tax.
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| Persons not liable for this tax.
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| Floor stocks requirements.
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| Establish quantities of cigarettes.
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| Inventory for cigarettes with export markings.
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| How to identify cigarettes with export markings.
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| Physical inventory requirements.
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| Book or record inventory requirements.
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| Guidelines to determine title of cigarettes in transit.
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| Cigarettes in a foreign trade zone.
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| Unmerchantable cigarettes.
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| Cigarettes in vending machines.
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| Cigarettes marked ''not for sale'' or ''complimentary''.
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| Determine amount of tax due.
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| How to obtain a tax return.
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| Filing requirements for multiple locations.
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| Cigarettes in a warehouse.
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| Controlled group members.
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| Period for maintaining records.
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| Cigarettes at multiple locations.
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| Where records must be maintained.
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| When to file a claim for errors on return.
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| How to file a claim for errors on return.
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| Destruction of cigarettes by a Presidentially-declared major disaster.
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| Additional reasons for filing a claim.
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| Purpose of an alternate method or procedure.
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| How to apply for approval.
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| Withdrawal of an alternate method or procedure.
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| Entry, examination and testimony.
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| Refusing entry or examination.
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| Penalties for failure to comply.
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