DETERMINATION AND PAYMENT OF TAXES ON TOBACCO PRODUCTS

• § 40.161 - Determination of tax and method of payment.

• § 40.162 - Semimonthly tax return.

• § 40.163 - Semimonthly tax return periods.

• § 40.164 - Special rule for taxes due for the month of September.

• § 40.165 - Times for filing semimonthly return.

• § 40.165a - Payment of tax by electronic fund transfer.

• § 40.166 - Default, prepayment of tax required.

• § 40.167 - Prepayment tax return.

• § 40.168 - Remittance with return.

• § 40.169 - Employer identification number.

• § 40.170 - Application for employer identification number.

• § 40.171 - Execution and filing of Form SS-4.

RECORDS

• § 40.181 - General.

• § 40.182 - Record of tobacco and processed tobacco.

• § 40.183 - Record of tobacco products.

• § 40.184 - Record of removals subject to tax.

• § 40.185 - Retention of records.

• § 40.186 - Record in support of transfers in bond.

• § 40.187 - Record of sales prices of large cigars.

INVENTORIES AND REPORTS

• § 40.201 - Inventories.

• § 40.202 - Reports.

PACKAGES

• § 40.211 - Package.

• § 40.212 - Mark.

• § 40.213 - Tobacco products labeled for export.

• § 40.214 - Notice for cigars.

• § 40.215 - Notice for cigarettes.

• § 40.216 - Notice for smokeless tobacco.

• § 40.216a - Notice for pipe tobacco.

• § 40.216b - Notice for roll-your-own tobacco.

• § 40.216c - Package use-up rule.

• § 40.217 - Repackaging.

EXEMPTION FROM TAXES ON TOBACCO PRODUCTS

• § 40.231 - Consumption by employees.

• § 40.232 - Experimental purposes.

• § 40.233 - Transfer in bond.

• § 40.234 - Removal for use of the United States.

• § 40.235 - Removal for export purposes.

• § 40.236 - Release from customs custody.

OTHER PROVISIONS RELATING TO OPERATIONS

• § 40.251 - Emergency storage.

• § 40.252 - Reduction of tobacco products to materials.

• § 40.253 - Destruction.

• § 40.254 - Receipt into factory.

• § 40.255 - Shortages and overages in inventory.

• § 40.256 - Minimum manufacturing and activity requirements.

• § 40.257 - Processed tobacco.