- All Titles
- Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
- PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
- Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
- Deferred Payment of Tax in Puerto Rico on Tobacco Products
- §[Reserved]
View all text of Subjgrp 76 [§ 41.109 - § 41.141]
§§ 41.117-41.118 - §[Reserved]
AUTHORITY: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
SOURCE: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.
CITE AS: 27 CFR 41.117-41.118