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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 K
    Subpart K—Manufacture of Cigarette Papers and Tubes
  6. subjgrp 36
    Taxes

Subjgrp 36. Taxes

  • § 40.351 - Cigarette papers.
  • § 40.352 - Cigarette tubes.
  • § 40.353 - Persons liable for tax.
  • § 40.354 - Determination of tax and method of payment.
  • § 40.355 - Return of manufacturer.
  • § 40.356 - Adjustments in the return of manufacturer.
  • § 40.357 - Payment of tax by electronic fund transfer.
  • § 40.358 - Assessment.
  • § 40.359 - Employer identification number.
  • § 40.360 - Application for employer identification number.
  • § 40.361 - Execution and filing of Form SS-4.
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