1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
  6. Subpart K - Manufacture of Cigarette Papers and Tubes
  7. Topic - Special (Occupational) Taxes
  8. 27 CFR § 40.373
27 CFR § 40.373
Cross reference
April 24, 2020
CFR

For additional rules pertaining to liability for special tax, filing special tax returns, issuance and examination of special tax stamps, and notification of changes to special tax stamps, see subpart D of part 46 of this chapter.

[T.D. TTB-79, 74 FR 37419, July 28, 2009]

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§ 40.372 Rate of special tax
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§ §40.374-40.375 [Reserved]

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