Statutes, codes, and regulations
Code of Federal Regulations
Title 27 - Alcohol, Tobacco Products and FirearmsChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter B - TOBACCOPart 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCOSubpart H - OPERATIONS BY MANUFACTURERS OF TOBACCO PRODUCTS
DETERMINATION AND PAYMENT OF TAXES ON TOBACCO PRODUCTS
Section 40.161 - Determination of tax and method of payment

27 C.F.R. § 40.161

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Current through March 31, 2024
Section 40.161 - Determination of tax and method of payment

Except for removals in bond and transfers in bond, as authorized by law, the taxes imposed on tobacco products by section 5701, I.R.C., shall be determined at the time of removal of such products and paid on the basis of a return, in accordance with the provisions of this part.

27 C.F.R. § 40.161

72 Stat. 1417; 26 U.S.C. 5703

T.D. 6929, 32 FR 13866, 10/5/1967. Redesignated at 40 FR 16835, 4/15/1975; T.D. ATF-232, 51 FR 28081, 8/5/1986; T.D. ATF-243, 51 FR 43194, 12/1/1986