Part 41 — Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
Subpart A — Scope of Regulations
Subpart B — Definitions
Subpart C — General
- § 41.21— Forms prescribed.
- § 41.22— Retention of records.
- § 41.23— Authority of TTB officers to enter premises.
- § 41.24— Interference with administration.
- § 41.25— Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.
- § 41.26— Alternate methods or procedures.
- § 41.27— Emergency variations from requirements.
- § 41.28— Penalties and forfeitures.
- § 41.29— Delegations of the Administrator.
Subpart D — Taxes
- § 41.30— Pipe tobacco and roll-your-own tobacco tax rates.
- § 41.31— Cigar tax rates.
- § 41.32— Cigarette tax rates.
- § 41.33— Smokeless tobacco tax rates.
- § 41.34— Cigarette papers.
- § 41.35— Cigarette tubes.
- § 41.38— Cigarettes.
- § 41.39— Determination of sale price of large cigars.
- § 41.40— Persons liable for tax.
- § 41.41— Determination and payment of tax.
- § 41.50— Exemptions.
- § 41.60— Assessment.
- § 41.62— Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
- § 41.63— Payment of tax by electronic fund transfer.
Subpart E — Packages
Subpart F — Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States
- § 41.81— Taxpayment.
- § 41.82— Restrictions on tobacco products labeled for export.
- § 41.83— Penalties and forfeiture for products labeled or shipped for export.
- § 41.84— Entry for warehousing.
- § 41.85— Release from customs custody of imported tobacco products or cigarette papers or tubes.
- § 41.85a— Release from customs custody of returned articles.
- § 41.86— Entry process for releases without payment of tax.
Subpart G — Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
- § 41.101— General.
- § 41.105— Prepayment of tax.
- § 41.106— Record of shipment by taxpayer.
- § 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.
- § 41.119— 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.
- § 41.139— Records.
- § 41.140— Taxpayment in the United States.
- § 41.141— Reports.
Subpart I — Claims
- § 41.161— Abatement of assessment.
- § 41.162— Losses caused by disaster occurring after September 2, 1958.
- § 41.163— Refund of tax.
- § 41.165— Action by taxpayer.
- § 41.170— Reduction of tobacco products to materials; TTB action.
- § 41.171— Reduction of tobacco products to materials, action by appropriate TTB officer.
- § 41.172— Return to nontaxpaid status, action by taxpayer.
- § 41.173— Return to nontaxpaid status, action by appropriate TTB officer.
- § 41.174— Disposition of tobacco products and cigarette papers and tubes, and schedule.
Subpart J — Records and Reports
Subpart K — Tobacco Products Importers
- § 41.190— Persons required to qualify.
- § 41.191— Application for permit.
- § 41.193— Corporate documents.
- § 41.194— Articles of partnership or association.
- § 41.195— Trade name certificate.
- § 41.196— Power of attorney.
- § 41.197— Additional information.
- § 41.198— Investigation of applicant.
- § 41.199— Notice of contemplated disapproval.
- § 41.200— Issuance of permit.
- § 41.201— Duration of permit.
- § 41.202— Renewal of permit.
- § 41.203— Retention of permit and supporting documents.
- § 41.203a— Suspension and revocation of permit.
- § 41.204— Records and reports in general.
- § 41.206— Reports.
- § 41.208— Maintenance and retention of records and reports.
Subpart L — Changes After Original Qualification of Importers
- § 41.220— Change in individual name.
- § 41.221— Change in trade name.
- § 41.222— Change in corporate name.
- § 41.223— Fiduciary successor.
- § 41.224— Transfer of ownership.
- § 41.225— Change in officers, directors, or stockholders of a corporation.
- § 41.226— Change in control of a corporation.
- § 41.227— Change in location.
- § 41.228— Change in address.
Subpart M — Importation of Processed Tobacco
- § 41.231— Persons required to qualify.
- § 41.232— Application for permit or amendment of existing permit.
- § 41.233— Transitional rule.
- § 41.234— Corporate documents.
- § 41.235— Articles of partnership or association.
- § 41.236— Trade name certificate.
- § 41.237— Additional information.
- § 41.238— Investigation of applicant.
- § 41.239— Notice of contemplated disapproval.
- § 41.240— Issuance of permit.
- § 41.241— Duration of permit.
- § 41.242— Renewal of permit.
- § 41.243— Retention of permit and supporting documents.
- § 41.251— Change in name.
- § 41.252— Change in ownership or control.
- § 41.253— Change in location or address.
- § 41.261— Records.
- § 41.262— Reports.
- § 41.263— Maintenance of records and reports.
- § 41.264— Inventories.
- § 41.265— Processed tobacco importation process.
- § 41.271— Power of attorney.
- § 41.272— Cross reference.
- § 41.273— Suspension and revocation of permit.