Browse Federal regulations
Read the original sections, or search by topic.
- 27 CFR 31.161 · Conversion between metric and U.S. units.
- 27 CFR 31.162 · Discontinuance of business.
- 27 CFR 31.163 · Requirements when a wholesale dealer in liquors maintains a retail department.
- 27 CFR 31.171 · Method of filing.
- 27 CFR 31.172 · Place of filing.
- 27 CFR 31.181 · Requirements for retail dealers.
- 27 CFR 31.191 · Period of retention.
- 27 CFR 31.192 · Photographic copies of records.
- 27 CFR 31.201 · Refilling of liquor bottles.
- 27 CFR 31.202 · Possession of refilled liquor bottles.
- 27 CFR 31.203 · Possession of used liquor bottles.
- 27 CFR 31.204 · Mixed cocktails.
- 27 CFR 31.211 · Requirements and procedure.
- 27 CFR 31.212 · Labeling.
- 27 CFR 31.221 · General.
- 27 CFR 31.223 · Records and reports.
- 27 CFR 31.231 · Destruction of marks and brands on wine containers.
- 27 CFR 31.232 · Wine bottling.
- 27 CFR 31.233 · Mixing cocktails in advance of sale.
- 27 CFR 31.234 · Liability for special (occupational) tax.
- 27 CFR 40.1 · Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
- 27 CFR 40.2 · Territorial extent.
- 27 CFR 40.11 · Meaning of terms.
- 27 CFR 40.21 · Cigar tax rates.
- 27 CFR 40.22 · Determination of sale price of large cigars.
- 27 CFR 40.23 · Cigarette tax rates.
- 27 CFR 40.24 · Classification of cigarettes.
- 27 CFR 40.25 · Smokeless tobacco tax rates.
- 27 CFR 40.25a · a Pipe tobacco and roll-your-own tobacco tax rates and classification.
- 27 CFR 40.26 · Persons liable for tax.
- 27 CFR 40.27 · Assessment.
- 27 CFR 40.31 · Liability for special tax.
- 27 CFR 40.32 · Rates of special tax.
- 27 CFR 40.33 · Cross reference.
- 27 CFR 40.34-40.36 · §§ 40.34-40.36 [Reserved]
- 27 CFR 40.41 · Forms prescribed.
- 27 CFR 40.42 · Authority of Appropriate TTB officers to enter premises.
- 27 CFR 40.43 · Interference with administration.
- 27 CFR 40.44 · Disposal of forfeited, condemned, and abandoned tobacco products.
- 27 CFR 40.45 · Alternate methods or procedures.
- 27 CFR 40.46 · Emergency variations from requirements.
- 27 CFR 40.47 · Other businesses within factory.
- 27 CFR 40.48 · Penalties and forfeitures.
- 27 CFR 40.49 · Delegations of the Administrator.
- 27 CFR 40.61 · Qualification.
- 27 CFR 40.61a · a Transitional rule.
- 27 CFR 40.62 · Application for permit.
- 27 CFR 40.63 · Corporate documents.
- 27 CFR 40.64 · Articles of partnership or association.
- 27 CFR 40.65 · Trade name certificate.
- 27 CFR 40.66 · Bond.
- 27 CFR 40.67 · Blanket bond.
- 27 CFR 40.68 · Power of attorney.
- 27 CFR 40.69 · Factory premises.
- 27 CFR 40.70 · Separation of and access to factory.
- 27 CFR 40.71 · Factories established prior to October 1, 1961.
- 27 CFR 40.72 · Use of factory premises.
- 27 CFR 40.73 · Additional information.
- 27 CFR 40.74 · Investigation of applicant.
- 27 CFR 40.75 · Issuance of permit.
- 27 CFR 40.76 · Retention of permit and supporting documents.
- 27 CFR 40.91 · Change in individual name.
- 27 CFR 40.92 · Change in trade name.
- 27 CFR 40.93 · Change in corporate name.
- 27 CFR 40.101 · Fiduciary successor.
- 27 CFR 40.102 · Transfer of ownership.
- 27 CFR 40.103 · Change in officers, directors, or stockholders of a corporation.
- 27 CFR 40.104 · Change in control of a corporation.
- 27 CFR 40.111 · Change in location.
- 27 CFR 40.112 · Change in address.
- 27 CFR 40.114 · Extension or curtailment of factory.
- 27 CFR 40.131 · Corporate surety.
- 27 CFR 40.132 · Deposit of securities in lieu of corporate surety.
- 27 CFR 40.133 · Amount of individual bond.
- 27 CFR 40.134 · Amount of blanket bond.
- 27 CFR 40.135 · Strengthening bond.
- 27 CFR 40.136 · Superseding bond.
- 27 CFR 40.137 · Extension of coverage of bond.
- 27 CFR 40.138 · Approval of bond and extension of coverage of bond.
- 27 CFR 40.139 · Termination of bond.
- 27 CFR 40.140 · Release of pledged securities.
- 27 CFR 40.161 · Determination of tax and method of payment.
- 27 CFR 40.162 · Semimonthly tax return.
- 27 CFR 40.163 · Semimonthly tax return periods.
- 27 CFR 40.164 · Special rule for taxes due for the month of September.
- 27 CFR 40.165 · Times for filing semimonthly return.
- 27 CFR 40.165a · a Payment of tax by electronic fund transfer.
- 27 CFR 40.166 · Default, prepayment of tax required.
- 27 CFR 40.167 · Prepayment tax return.
- 27 CFR 40.168 · Remittance with return.
- 27 CFR 40.169 · Employer identification number.
- 27 CFR 40.170 · Application for employer identification number.
- 27 CFR 40.171 · Execution and filing of Form SS-4.
- 27 CFR 40.181 · General.
- 27 CFR 40.182 · Record of tobacco and processed tobacco.
- 27 CFR 40.183 · Record of tobacco products.
- 27 CFR 40.184 · Record of removals subject to tax.
- 27 CFR 40.185 · Retention of records.
- 27 CFR 40.186 · Record in support of transfers in bond.
- 27 CFR 40.187 · Record of sales prices of large cigars.