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 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  6. Subpart D - Rules for Special (Occupational) Tax
  7. 27 CFR § 46.91
27 CFR § 46.91
Scope of subpart
April 24, 2020
CFR

This subpart contains rules relating to special (occupational) taxes that must be paid by manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and export warehouse proprietors.

Next
Topic Special Tax Stamps

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