Subjgrp 76. Deferred Payment of Tax in Puerto Rico on Tobacco Products
- § 41.109 - Bond required for deferred taxpayment.
- § 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
- § 41.111 - Verification of bond and agreement to pay tax.
- § 41.112 - Tax return.
- § 41.113 - Return periods.
- § 41.114 - Time for filing.
- § 41.114a - Qualification for extended deferral.
- § 41.115 - Remittance with return.
- § 41.115a - Payment of tax by electronic fund transfer.
- § 41.116 - Default.
- §§ 41.117-41.118 - §[Reserved]
- § 41.119 - Corporate surety.
- § 41.120 - Deposit of securities in lieu of corporate surety.
- § 41.121 - Amount and account of bond.
- § 41.122 - Strengthening bond.
- § 41.123 - Superseding bond.
- § 41.124 - Extension of coverage of bond.
- § 41.125 - Approval of bond and extension of coverage of bond.
- § 41.126 - Termination of bond.
- § 41.127 - Application of surety for relief from bond.
- § 41.128 - Relief of surety from bond.
- § 41.129 - Release of pledged securities.
- §§ 41.135-41.138 - §[Reserved]
- § 41.139 - Records.
- § 41.140 - Taxpayment in the United States.
- § 41.141 - Reports.