Subpart K. Subpart K—Manufacture of Cigarette Papers and Tubes
Taxes
- SECTION § 40.351 - Cigarette papers.
- SECTION § 40.352 - Cigarette tubes.
- SECTION § 40.353 - Persons liable for tax.
- SECTION § 40.354 - Determination of tax and method of payment.
- SECTION § 40.355 - Return of manufacturer.
- SECTION § 40.356 - Adjustments in the return of manufacturer.
- SECTION § 40.357 - Payment of tax by electronic fund transfer.
- SECTION § 40.358 - Assessment.
- SECTION § 40.359 - Employer identification number.
- SECTION § 40.360 - Application for employer identification number.
- SECTION § 40.361 - Execution and filing of Form SS-4.
Special (Occupational) Taxes
General
- SECTION § 40.382 - Authority of TTB officers to enter premises.
- SECTION § 40.383 - Interference with administration.
- SECTION § 40.384 - Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
- SECTION § 40.385 - Alternate methods or procedures.
- SECTION § 40.386 - Emergency variations from requirements.
- SECTION § 40.387 - Penalties and forfeitures.
Qualification Requirements for Manufacturers
- SECTION § 40.391 - Persons required to qualify.
- SECTION § 40.392 - Bond.
- SECTION § 40.393 - Power of attorney.
- SECTION § 40.394 - Notice of approval of bond.
- SECTION § 40.395 - Change in name.
- SECTION § 40.396 - Change in proprietorship.
- SECTION § 40.397 - Change in location.
- SECTION § 40.401 - Corporate surety.
- SECTION § 40.402 - Two or more corporate sureties.
- SECTION § 40.403 - Deposit of securities in lieu of corporate surety.
- SECTION § 40.404 - Amount of bond.
- SECTION § 40.405 - Strengthening bond.
- SECTION § 40.406 - Superseding bond.
- SECTION § 40.407 - Extension of coverage of bond.
- SECTION § 40.408 - Approval of bond and extension of coverage of bond.
- SECTION § 40.409 - Termination of liability of surety under bond.
- SECTION § 40.410 - Release of pledged securities.
Operations By Manufacturers
- SECTION § 40.421 - General.
- SECTION § 40.422 - General.
- SECTION § 40.423 - Opening.
- SECTION § 40.424 - Monthly.
- SECTION § 40.425 - Special.
- SECTION § 40.426 - Closing.
- SECTION § 40.431 - General.
- SECTION § 40.432 - Opening.
- SECTION § 40.433 - Special.
- SECTION § 40.434 - Closing.
- SECTION § 40.435 - General.
- SECTION § 40.441 - General.
- SECTION § 40.451 - Transfer in bond.
- SECTION § 40.452 - Release from customs custody.
- SECTION § 40.453 - Use of the United States.
- SECTION § 40.454 - Removal for export purposes.
- SECTION § 40.461 - Discontinuance of operations.
Claims By Manufacturers
- SECTION § 40.471 - Abatement.
- SECTION § 40.472 - Allowance.
- SECTION § 40.473 - Credit or refund.
- SECTION § 40.474 - Remission.
- SECTION § 40.475 - Action by claimant.
- SECTION § 40.476 - Action by claimant.
- SECTION § 40.477 - Action by the appropriate TTB officer.
- SECTION § 40.478 - Disposition of cigarette papers and tubes and schedule.