Part 46. PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

• SUBPART A [§ 46.1 - § 46.16] - 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
• SUBPART B [§ 46.21 - § 46.22] - Subpart B—Administrative Provisions
• SUBPART C [§ 46.71 - § 46.81] - Subpart C—Disaster Loss Claims
• SUBPART D [§ 46.91 - § 46.138] - Subpart D—Rules for Special (Occupational) Tax
• SUBPART E - Subparts E-F [Reserved]
• SUBPART G [§ 46.161 - § 46.168] - Subpart G—Dealers in Tobacco Products
• SUBPART H - Subpart H [Reserved]
• SUBPART I [§ 46.191 - § 46.274] - Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009