Code of Federal Regulations > Title 27 > Chapter I > Part 40 > Subpart I

Regulations last checked for updates: Nov 22, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024

GENERAL

§ 40.281 - Abatement of assessment.

§ 40.282 - Allowance of tax.

§ 40.283 - Credit or refund of tax.

§ 40.284 - Remission of tax liability.

§ 40.285 - [Reserved]

§ 40.286 - Refund of overpayment.

§ 40.287 - Remission of tax liability on shortage.

TOBACCO PRODUCTS LOST OR DESTROYED

§ 40.301 - Action by claimant.

TOBACCO PRODUCTS WITHDRAWN FROM THE MARKET

§ 40.311 - Action by claimant.

§ 40.312 - Action by the appropriate TTB officer.

§ 40.313 - Disposition of tobacco products and schedule.

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.