Subpart G. Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes
Deferred Payment of Tax in Puerto Rico on Tobacco Products
- SECTION § 41.109 - Bond required for deferred taxpayment.
- SECTION § 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
- SECTION § 41.111 - Verification of bond and agreement to pay tax.
- SECTION § 41.112 - Tax return.
- SECTION § 41.113 - Return periods.
- SECTION § 41.114 - Time for filing.
- SECTION § 41.114a - Qualification for extended deferral.
- SECTION § 41.115 - Remittance with return.
- SECTION § 41.115a - Payment of tax by electronic fund transfer.
- SECTION § 41.116 - Default.
- SECTION §§ 41.117-41.118 - §[Reserved]
- SECTION § 41.119 - Corporate surety.
- SECTION § 41.120 - Deposit of securities in lieu of corporate surety.
- SECTION § 41.121 - Amount and account of bond.
- SECTION § 41.122 - Strengthening bond.
- SECTION § 41.123 - Superseding bond.
- SECTION § 41.124 - Extension of coverage of bond.
- SECTION § 41.125 - Approval of bond and extension of coverage of bond.
- SECTION § 41.126 - Termination of bond.
- SECTION § 41.127 - Application of surety for relief from bond.
- SECTION § 41.128 - Relief of surety from bond.
- SECTION § 41.129 - Release of pledged securities.
- SECTION §§ 41.135-41.138 - §[Reserved]
- SECTION § 41.139 - Records.
- SECTION § 41.140 - Taxpayment in the United States.
- SECTION § 41.141 - Reports.