Part 40 — Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
Subpart A — Scope of Regulations
Subpart B — Definitions
Subpart C — Taxes
- § 40.21— Cigar tax rates.
- § 40.22— Determination of sale price of large cigars.
- § 40.23— Cigarette tax rates.
- § 40.24— Classification of cigarettes.
- § 40.25— Smokeless tobacco tax rates.
- § 40.25a— Pipe tobacco and roll-your-own tobacco tax rates and classification.
- § 40.26— Persons liable for tax.
- § 40.27— Assessment.
Subpart Ca — Special (Occupational) Taxes
Subpart D — Administrative Provisions
- § 40.41— Forms prescribed.
- § 40.42— Authority of Appropriate TTB officers to enter premises.
- § 40.43— Interference with administration.
- § 40.44— Disposal of forfeited, condemned, and abandoned tobacco products.
- § 40.45— Alternate methods or procedures.
- § 40.46— Emergency variations from requirements.
- § 40.47— Other businesses within factory.
- § 40.48— Penalties and forfeitures.
- § 40.49— Delegations of the Administrator.
Subpart E — Qualification Requirements for Manufacturers of Tobacco Products
- § 40.61— Qualification.
- § 40.61a— Transitional rule.
- § 40.62— Application for permit.
- § 40.63— Corporate documents.
- § 40.64— Articles of partnership or association.
- § 40.65— Trade name certificate.
- § 40.66— Bond.
- § 40.67— Blanket bond.
- § 40.68— Power of attorney.
- § 40.69— Factory premises.
- § 40.70— Separation of and access to factory.
- § 40.71— Factories established prior to October 1, 1961.
- § 40.72— Use of factory premises.
- § 40.73— Additional information.
- § 40.74— Investigation of applicant.
- § 40.75— Issuance of permit.
- § 40.76— Retention of permit and supporting documents.
Subpart F — Changes After Original Qualification of Manufacturers of Tobacco Products
- § 40.91— Change in individual name.
- § 40.92— Change in trade name.
- § 40.93— Change in corporate name.
- § 40.101— Fiduciary successor.
- § 40.102— Transfer of ownership.
- § 40.103— Change in officers, directors, or stockholders of a corporation.
- § 40.104— Change in control of a corporation.
- § 40.111— Change in location.
- § 40.112— Change in address.
- § 40.114— Extension or curtailment of factory.
Subpart G — Bonds and Extensions of Coverage of Bonds
- § 40.131— Corporate surety.
- § 40.132— Deposit of securities in lieu of corporate surety.
- § 40.133— Amount of individual bond.
- § 40.134— Amount of blanket bond.
- § 40.135— Strengthening bond.
- § 40.136— Superseding bond.
- § 40.137— Extension of coverage of bond.
- § 40.138— Approval of bond and extension of coverage of bond.
- § 40.139— Termination of bond.
- § 40.140— Release of pledged securities.
Subpart H — Operations by Manufacturers of Tobacco Products
- § 40.161— Determination of tax and method of payment.
- § 40.162— Semimonthly tax return.
- § 40.163— Semimonthly tax return periods.
- § 40.164— Special rule for taxes due for the month of September.
- § 40.165— Times for filing semimonthly return.
- § 40.165a— Payment of tax by electronic fund transfer.
- § 40.166— Default, prepayment of tax required.
- § 40.167— Prepayment tax return.
- § 40.168— Remittance with return.
- § 40.169— Employer identification number.
- § 40.170— Application for employer identification number.
- § 40.171— Execution and filing of Form SS-4.
- § 40.181— General.
- § 40.182— Record of tobacco and processed tobacco.
- § 40.183— Record of tobacco products.
- § 40.184— Record of removals subject to tax.
- § 40.185— Retention of records.
- § 40.186— Record in support of transfers in bond.
- § 40.187— Record of sales prices of large cigars.
- § 40.201— Inventories.
- § 40.202— Reports.
- § 40.211— Package.
- § 40.212— Mark.
- § 40.213— Tobacco products labeled for export.
- § 40.214— Notice for cigars.
- § 40.215— Notice for cigarettes.
- § 40.216— Notice for smokeless tobacco.
- § 40.216a— Notice for pipe tobacco.
- § 40.216b— Notice for roll-your-own tobacco.
- § 40.216c— Package use-up rule.
- § 40.217— Repackaging.
- § 40.231— Consumption by employees.
- § 40.232— Experimental purposes.
- § 40.233— Transfer in bond.
- § 40.234— Removal for use of the United States.
- § 40.235— Removal for export purposes.
- § 40.236— Release from customs custody.
- § 40.251— Emergency storage.
- § 40.252— Reduction of tobacco products to materials.
- § 40.253— Destruction.
- § 40.254— Receipt into factory.
- § 40.255— Shortages and overages in inventory.
- § 40.256— Minimum manufacturing and activity requirements.
- § 40.257— Processed tobacco.
Subpart I — Claims by Manufacturers
- § 40.281— Abatement of assessment.
- § 40.282— Allowance of tax.
- § 40.283— Credit or refund of tax.
- § 40.284— Remission of tax liability.
- § 40.286— Refund of overpayment.
- § 40.287— Remission of tax liability on shortage.
- § 40.301— Action by claimant.
- § 40.311— Action by claimant.
- § 40.312— Action by the appropriate TTB officer.
- § 40.313— Disposition of tobacco products and schedule.
Subpart J — Suspension and Discontinuance of Operations by Manufacturers
Subpart K — Manufacture of Cigarette Papers and Tubes
- § 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.
- § 40.371— Liability for special tax.
- § 40.372— Rate of special tax.
- § 40.373— Cross reference.
- § 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.
- § 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.
- § 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.
- § 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.
Subpart L — Manufacture of Processed Tobacco
- § 40.491— Persons required to qualify.
- § 40.492— Application for permit.
- § 40.493— Transitional rule.
- § 40.494— Corporate documents.
- § 40.495— Articles of partnership or association.
- § 40.496— Trade name certificate.
- § 40.497— Additional information.
- § 40.498— Investigation of applicant.
- § 40.499— Notice of contemplated disapproval.
- § 40.500— Issuance of permit.
- § 40.501— Retention of permit and supporting documents.
- § 40.502— Factory premises.
- § 40.511— Change in name.
- § 40.512— Change in ownership or control.
- § 40.513— Change in location or address of factory.
- § 40.521— Record of tobacco and processed tobacco.
- § 40.522— Reports.
- § 40.523— Inventories.
- § 40.524— Retention of documents.
- § 40.525— Discontinuance of operations.
- § 40.526— Minimum manufacturing and activity requirements.
- § 40.527— Authorization to package processed tobacco.
- § 40.528— Suspension and revocation of permit.
- § 40.531— Alternate methods or procedures.
- § 40.532— Emergency variations from requirements.
- § 40.533— Penalties and forfeitures.
- § 40.534— Power of attorney.