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- 27 CFR 44.256 · Preparation.
- 27 CFR 44.257 · Disposition.
- 27 CFR 44.258 · To officers of the armed forces for subsequent exportation.
- 27 CFR 44.259 · To noncontiguous foreign countries and possessions of the United States.
- 27 CFR 44.260 · To a Federal department or agency.
- 27 CFR 44.261 · To contiguous foreign countries.
- 27 CFR 44.262 · To Government vessels and aircraft for consumption as supplies.
- 27 CFR 44.263 · To commercial vessels and aircraft for consumption as supplies.
- 27 CFR 44.264 · To export warehouses.
- 27 CFR 44.264a · a To a foreign-trade zone.
- 27 CFR 44.265 · For export by parcel post.
- 27 CFR 44.266 · Return of cigars from export warehouses.
- 27 CFR 44.267 · Return of cigars from other sources.
- 27 CFR 45.1 · Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.
- 27 CFR 45.11 · Meaning of terms.
- 27 CFR 45.21 · Alternate methods or procedures.
- 27 CFR 45.22 · Emergency variations from requirements.
- 27 CFR 45.23 · Authority of appropriate TTB officers to enter premises.
- 27 CFR 45.24 · Interference with administration.
- 27 CFR 45.25 · Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal.
- 27 CFR 45.26 · Delegations of the Administrator.
- 27 CFR 45.27 · Forms prescribed.
- 27 CFR 45.31 · Removals for delivery to a Federal agency.
- 27 CFR 45.32 · Under manufacturer's bond.
- 27 CFR 45.33 · Return of shipment to factory.
- 27 CFR 45.34 · Loss or shortage in shipment.
- 27 CFR 45.35 · Liability for tax.
- 27 CFR 45.36 · Payment of tax.
- 27 CFR 45.37 · Assessment.
- 27 CFR 45.41 · Packages.
- 27 CFR 45.42 · Mark.
- 27 CFR 45.43 · Notice for smokeless tobacco.
- 27 CFR 45.44 · Notice for cigars.
- 27 CFR 45.45 · Notice for cigarettes.
- 27 CFR 45.45a · a Notice for pipe tobacco.
- 27 CFR 45.45b · b Notice for roll-your-own tobacco.
- 27 CFR 45.45c · c Package use-up rule.
- 27 CFR 45.46 · Tax-exempt label.
- 27 CFR 45.51 · Supporting records.
- 27 CFR 46.1 · Scope of regulations in this subpart.
- 27 CFR 46.2 · Meaning of terms.
- 27 CFR 46.3 · Applicability to certain credits or refunds.
- 27 CFR 46.4 · Ultimate burden.
- 27 CFR 46.5 · Conditions to allowance of credit or refund.
- 27 CFR 46.6 · Requirements for persons intending to file claim.
- 27 CFR 46.7 · Execution and filing of claim.
- 27 CFR 46.8 · Data to be shown in claim.
- 27 CFR 46.9 · Time for filing claim.
- 27 CFR 46.10 · Bond, Form 2490.
- 27 CFR 46.11 · Corporate surety.
- 27 CFR 46.12 · Deposit of securities in lieu of corporate surety.
- 27 CFR 46.13 · Authority to approve bonds.
- 27 CFR 46.14 · Termination of liability.
- 27 CFR 46.15 · Release of pledged securities.
- 27 CFR 46.16 · Penalties.
- 27 CFR 46.21 · Delegations of the Administrator.
- 27 CFR 46.22 · Forms prescribed.
- 27 CFR 46.71 · Scope of subpart.
- 27 CFR 46.72 · Meaning of terms.
- 27 CFR 46.73 · Circumstances under which payment may be made.
- 27 CFR 46.74 · Execution of claims.
- 27 CFR 46.75 · Required information for claim.
- 27 CFR 46.76 · Supporting evidence.
- 27 CFR 46.77 · Time and place of filing.
- 27 CFR 46.78 · Action by appropriate TTB officer.
- 27 CFR 46.79 · Supervision.
- 27 CFR 46.80 · Penalties.
- 27 CFR 46.81 · [Reserved]
- 27 CFR 46.91 · Scope of subpart.
- 27 CFR 46.92 · Meaning of terms.
- 27 CFR 46.93 · Multiple businesses of same ownership and location.
- 27 CFR 46.94 · Relation to State and municipal law.
- 27 CFR 46.95 · Liability of partners.
- 27 CFR 46.101 · Special tax returns.
- 27 CFR 46.102 · Employer identification number.
- 27 CFR 46.103 · Time for filing return and paying tax.
- 27 CFR 46.104 · Method of payment.
- 27 CFR 46.105 · Receipt for taxes.
- 27 CFR 46.106 · Receipt in lieu of stamp prohibited.
- 27 CFR 46.107 · Penalty for failure to file return or to pay tax.
- 27 CFR 46.108 · Interest on unpaid tax.
- 27 CFR 46.109 · Waiver of penalties.
- 27 CFR 46.116 · Issuance, distribution, and examination of special tax stamps.
- 27 CFR 46.117 · Lost or destroyed stamps.
- 27 CFR 46.118 · Certificate in lieu of lost or destroyed special tax stamp.
- 27 CFR 46.119 · Errors disclosed by taxpayers.
- 27 CFR 46.120 · Errors discovered on inspection.
- 27 CFR 46.126 · Change in name or address.
- 27 CFR 46.127 · Change in ownership.
- 27 CFR 46.131 · General.
- 27 CFR 46.132 · Credit for incorrect stamp.
- 27 CFR 46.136 · Claims.
- 27 CFR 46.137 · Time limit on filing of claim for refund.
- 27 CFR 46.138 · Discontinuance of business.
- 27 CFR 46.161 · Scope of subpart.
- 27 CFR 46.162 · Territorial extent.
- 27 CFR 46.163 · Meaning of terms.
- 27 CFR 46.164 · Authority of TTB officers to enter premises.
- 27 CFR 46.165 · Interference with administration.
- 27 CFR 46.166 · Dealing in tobacco products.