Code of Federal Regulations > Title 27 > Chapter I > Part 40 - PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

Regulations last checked for updates: Apr 04, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

Subpart A [§ 40.1 - § 40.2] - Subpart A—Scope of Regulations

Subpart B [§ 40.11 - § 40.11] - Subpart B—Definitions

Subpart C [§ 40.21 - § 40.27] - Subpart C—Taxes

Subpart Ca [§ 40.31 - § 40.36] - Subpart Ca—Special (Occupational) Taxes

Subpart D [§ 40.41 - § 40.49] - Subpart D—Administrative Provisions

Subpart E [§ 40.61 - § 40.76] - Subpart E—Qualification Requirements for Manufacturers of Tobacco Products

Subpart F [§ 40.91 - § 40.114] - Subpart F—Changes After Original Qualification of Manufacturers of Tobacco Products

Subpart G [§ 40.131 - § 40.140] - Subpart G—Bonds and Extensions of Coverage of Bonds

Subpart H [§ 40.161 - § 40.257] - Subpart H—Operations by Manufacturers of Tobacco Products

Subpart I [§ 40.281 - § 40.313] - Subpart I—Claims by Manufacturers

Subpart J [§ 40.331 - § 40.332] - Subpart J—Suspension and Discontinuance of Operations by Manufacturers

Subpart K [§ 40.351 - § 40.478] - Subpart K—Manufacture of Cigarette Papers and Tubes

Subpart L [§ 40.491 - § 40.534] - Subpart L—Manufacture of Processed Tobacco

authority: 26 U.S.C. 448,5701,5703,5711,5721,5731,5741,5751,5753,5761,6061,6065,6109,6151,6301,6302,6311,6313,6402,6404,6423,6676,6806,7011,7212,7325,7342,7502,7503,7606,7805; 31 U.S.C. 9301,9303,9304,9306

source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.