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Regulations last checked for updates: Nov 21, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All Titles
Title 27
Chapter I
Part 46 - PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart A [§ 46.1 - § 46.16] - Subpart A—Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
Subpart B [§ 46.21 - § 46.22] - Subpart B—Administrative Provisions
Subpart C [§ 46.71 - § 46.81] - Subpart C—Disaster Loss Claims
Subpart D [§ 46.91 - § 46.138] - Subpart D—Rules for Special (Occupational) Tax
Subpart E - Subparts E-F [Reserved]
Subpart G [§ 46.161 - § 46.168] - Subpart G—Dealers in Tobacco Products
Subpart H - Subpart H [Reserved]
Subpart I [§ 46.191 - § 46.274] - Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
authority:
18 U.S.C. 2341-2346
,
26
.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805;
44 U.S.C. 3504
(h),
49 U.S.C. 782
,
unless
source:
Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.
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