27 CFR Topic
Deferred Payment of Tax in Puerto Rico on Tobacco Products
April 24, 2020
§
41.128
Relief of surety from bond
§
41.127
Application of surety for relief from bond
§
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
§
§41.117-41.118
[Reserved]
§
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
§
41.129
Release of pledged securities
§
§41.135-41.138
[Reserved]
§
41.139
Records
§
41.140
Taxpayment in the United States
§
41.141
Reports