TAXES

• § 40.351 - Cigarette papers.

• § 40.352 - Cigarette tubes.

• § 40.353 - Persons liable for tax.

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

• § 40.355 - Return of manufacturer.

• § 40.356 - Adjustments in the return of manufacturer.

• § 40.357 - Payment of tax by electronic fund transfer.

• § 40.358 - Assessment.

• § 40.359 - Employer identification number.

• § 40.360 - Application for employer identification number.

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

SPECIAL (OCCUPATIONAL) TAXES

• § 40.371 - Liability for special tax.

• § 40.372 - Rate of special tax.

• § 40.373 - Cross reference.

• §§ 40.374-40.375 - §[Reserved]

GENERAL

• § 40.382 - Authority of TTB officers to enter premises.

• § 40.383 - Interference with administration.

• § 40.384 - Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.

• § 40.385 - Alternate methods or procedures.

• § 40.386 - Emergency variations from requirements.

• § 40.387 - Penalties and forfeitures.

QUALIFICATION REQUIREMENTS FOR MANUFACTURERS

• § 40.391 - Persons required to qualify.

• § 40.392 - Bond.

• § 40.393 - Power of attorney.

• § 40.394 - Notice of approval of bond.

• § 40.395 - Change in name.

• § 40.396 - Change in proprietorship.

• § 40.397 - Change in location.

• § 40.401 - Corporate surety.

• § 40.402 - Two or more corporate sureties.

• § 40.403 - Deposit of securities in lieu of corporate surety.

• § 40.404 - Amount of bond.

• § 40.405 - Strengthening bond.

• § 40.406 - Superseding bond.

• § 40.407 - Extension of coverage of bond.

• § 40.408 - Approval of bond and extension of coverage of bond.

• § 40.409 - Termination of liability of surety under bond.

• § 40.410 - Release of pledged securities.

OPERATIONS BY MANUFACTURERS

• § 40.421 - General.

• § 40.422 - General.

• § 40.423 - Opening.

• § 40.424 - Monthly.

• § 40.425 - Special.

• § 40.426 - Closing.

• § 40.431 - General.

• § 40.432 - Opening.

• § 40.433 - Special.

• § 40.434 - Closing.

• § 40.435 - General.

• § 40.441 - General.

• § 40.451 - Transfer in bond.

• § 40.452 - Release from customs custody.

• § 40.453 - Use of the United States.

• § 40.454 - Removal for export purposes.

• § 40.461 - Discontinuance of operations.

CLAIMS BY MANUFACTURERS

• § 40.471 - Abatement.

• § 40.472 - Allowance.

• § 40.473 - Credit or refund.

• § 40.474 - Remission.

• § 40.475 - Action by claimant.

• § 40.476 - Action by claimant.

• § 40.477 - Action by the appropriate TTB officer.

• § 40.478 - Disposition of cigarette papers and tubes and schedule.