Part 46 — Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes
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
- § 46.1— Scope of regulations in this subpart.
- § 46.2— Meaning of terms.
- § 46.3— Applicability to certain credits or refunds.
- § 46.4— Ultimate burden.
- § 46.5— Conditions to allowance of credit or refund.
- § 46.6— Requirements for persons intending to file claim.
- § 46.7— Execution and filing of claim.
- § 46.8— Data to be shown in claim.
- § 46.9— Time for filing claim.
- § 46.10— Bond, Form 2490.
- § 46.11— Corporate surety.
- § 46.12— Deposit of securities in lieu of corporate surety.
- § 46.13— Authority to approve bonds.
- § 46.14— Termination of liability.
- § 46.15— Release of pledged securities.
- § 46.16— Penalties.
Subpart B — Administrative Provisions
Subpart C — Disaster Loss Claims
- § 46.71— Scope of subpart.
- § 46.72— Meaning of terms.
- § 46.73— Circumstances under which payment may be made.
- § 46.74— Execution of claims.
- § 46.75— Required information for claim.
- § 46.76— Supporting evidence.
- § 46.77— Time and place of filing.
- § 46.78— Action by appropriate TTB officer.
- § 46.79— Supervision.
- § 46.80— Penalties.
Subpart D — Rules for Special (Occupational) Tax
- § 46.91— Scope of subpart.
- § 46.92— Meaning of terms.
- § 46.93— Multiple businesses of same ownership and location.
- § 46.94— Relation to State and municipal law.
- § 46.95— Liability of partners.
- § 46.101— Special tax returns.
- § 46.102— Employer identification number.
- § 46.103— Time for filing return and paying tax.
- § 46.104— Method of payment.
- § 46.105— Receipt for taxes.
- § 46.106— Receipt in lieu of stamp prohibited.
- § 46.107— Penalty for failure to file return or to pay tax.
- § 46.108— Interest on unpaid tax.
- § 46.109— Waiver of penalties.
- § 46.116— Issuance, distribution, and examination of special tax stamps.
- § 46.117— Lost or destroyed stamps.
- § 46.118— Certificate in lieu of lost or destroyed special tax stamp.
- § 46.119— Errors disclosed by taxpayers.
- § 46.120— Errors discovered on inspection.
- § 46.126— Change in name or address.
- § 46.127— Change in ownership.
- § 46.131— General.
- § 46.132— Credit for incorrect stamp.
- § 46.136— Claims.
- § 46.137— Time limit on filing of claim for refund.
- § 46.138— Discontinuance of business.
Subpart G — Dealers in Tobacco Products
Subpart I — Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
- § 46.191— Purpose of this subpart.
- § 46.192— Definitions used in this subpart.
- § 46.193— Persons liable for floor stocks tax.
- § 46.194— Persons not liable for floor stocks tax.
- § 46.195— Floor stocks requirements.
- § 46.201— General.
- § 46.202— Physical inventory requirements.
- § 46.203— Record (book) inventory requirements.
- § 46.204— Articles in transit.
- § 46.205— Guidelines to determine title to articles in transit.
- § 46.206— Articles in a foreign trade zone.
- § 46.207— Articles held in bond.
- § 46.208— Unmerchantable articles.
- § 46.209— Articles in vending machines.
- § 46.210— Articles marked “not for sale” or “complimentary”.
- § 46.222— Determination of amount of tax due.
- § 46.223— Tax credit.
- § 46.231— Floor stocks tax return.
- § 46.232— Preparation of floor stocks tax return.
- § 46.233— Payment of floor stocks tax.
- § 46.234— Tax payment deadline.
- § 46.235— Filing requirements for multiple locations.
- § 46.236— Articles in a warehouse.
- § 46.237— Controlled group member.
- § 46.241— Required records.
- § 46.242— Period for maintaining records.
- § 46.243— Articles at multiple locations.
- § 46.244— Location of records.
- § 46.245— Errors in records.
- § 46.251— Payment of tax required.
- § 46.252— Claim based on error on return.
- § 46.253— Destruction of articles by a Presidentially-declared major disaster.
- § 46.254— Additional reasons for filing a claim.
- § 46.261— Purpose of an alternate method or procedure.
- § 46.262— Application.
- § 46.263— Conditions for approval.
- § 46.264— Withdrawal of an approval.
- § 46.271— Entry, examination and testimony.
- § 46.272— Issuance of summons.
- § 46.273— Refusing entry or examination.
- § 46.274— Penalties for failure to comply.