PREPAYMENT OF TAX IN PUERTO RICO ON TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

• § 41.105 - Prepayment of tax.

• § 41.106 - Record of shipment by taxpayer.

• §§ 41.107-41.108 - §[Reserved]

• § 41.101 - General.

DEFERRED PAYMENT OF TAX IN PUERTO RICO ON TOBACCO PRODUCTS

• § 41.109 - Bond required for deferred taxpayment.

• § 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

• § 41.111 - Verification of bond and agreement to pay tax.

• § 41.112 - Tax return.

• § 41.113 - Return periods.

• § 41.114 - Time for filing.

• § 41.114a - Qualification for extended deferral.

• § 41.115 - Remittance with return.

• § 41.115a - Payment of tax by electronic fund transfer.

• § 41.116 - Default.

• §§ 41.117-41.118 - §[Reserved]

• § 41.119 - Corporate surety.

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

• § 41.121 - Amount and account of bond.

• § 41.122 - Strengthening bond.

• § 41.123 - Superseding bond.

• § 41.124 - Extension of coverage of bond.

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

• § 41.126 - Termination of bond.

• § 41.127 - Application of surety for relief from bond.

• § 41.128 - Relief of surety from bond.

• § 41.129 - Release of pledged securities.

• §§ 41.135-41.138 - §[Reserved]

• § 41.139 - Records.

• § 41.140 - Taxpayment in the United States.

• § 41.141 - Reports.