27 CFR Topic
Determination and Payment of Taxes on Tobacco Products
April 24, 2020
§
40.161
Determination of tax and method of payment
§
40.162
Semimonthly tax return
§
40.163
Semimonthly tax return periods
§
40.164
Special rule for taxes due for the month of September
§
40.165
Times for filing semimonthly return
§
40.165a
Payment of tax by electronic fund transfer
§
40.166
Default, prepayment of tax required
§
40.167
Prepayment tax return
§
40.168
Remittance with return
§
40.169
Employer identification number
§
40.170
Application for employer identification number
§
40.171
Execution and filing of Form SS-4