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title 27
Alcohol, Tobacco Products and Firearms
chapter I-i1
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
part 41
PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
subpart D
Subpart D—Taxes
subjgrp 70
Liability for and Payment of Taxes
Subjgrp 70. Liability for and Payment of Taxes
§ 41.40 - Persons liable for tax.
§ 41.41 - Determination and payment of tax.
