{"data":{"id":"us/27-cfr-46.91","jurisdiction":"us","citation":"27 CFR 46.91","heading":"Scope of subpart.","body":"This subpart contains rules relating to special (occupational) taxes that must be paid by manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and export warehouse proprietors.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—TOBACCO","PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES","Subpart D—Rules for Special (Occupational) Tax"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f0476add995984c723c4962fb679cd4a3c18e780cb3ae3ec7bd2ab5fc118ef4a","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-46.81","next":"us/27-cfr-46.92"},"notice":"GroundRules: Original legal text. Not legal advice."}