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Title 27 - Alcohol, Tobacco Products and Firearms
Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
Subchapter B - TOBACCO
Part 41 - IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
Subpart D - Taxes
27 CFR Topic
27 CFR Topic
Liability for and Payment of Taxes
April 24, 2020
§
41.40
Persons liable for tax
§
41.41
Determination and payment of tax
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