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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 27
    Alcohol, Tobacco Products and Firearms
  3. chapter I-i1
    CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 40
    PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
  5. subpart H
    Subpart H—Operations by Manufacturers of Tobacco Products
  6. subjgrp 27
    Determination and Payment of Taxes on Tobacco Products

Subjgrp 27. Determination and Payment of Taxes on Tobacco Products

  • § 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.
  • § 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.
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