(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); Sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (

of the appropriate transaction form. The forms shall be disposed of according to the instructions thereon. (Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended, 1336, as amended, 1362, as amended, 1380, as amended (26 U.S.C. 5053, 5055, 5062, 5214, 5362)) [T.D. ATF-198, 50 FR 8562, Mar. 1

26 U.S.C. 5053, 5055, 5062, 5214, 5362, 5066) [T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71725, Dec. 11, 1979; T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]

26 U.S.C. 5053, 5055, 5062, 5214, 5362) [T.D. 7002, 34 FR 1600, Feb. 1, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]

Stat. 1334, 1335, 1336, 1362, 1380; 19 U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362) [25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

executed on a copy of the sales slip) signed by the purchaser or the purchaser's agent. (26 U.S.C. 5122, 5123) (Approved by the Office of Management and Budget under control number 1513-0066)

Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b): Open Table Product

TTB Form 5630.5t, Special Tax Registration and Return—Tobacco. Special tax returns, with payment of tax, must be filed with TTB in accordance with the instructions on the form and the requirements of subpart D of part 46 of this chapter. (26 U.S.C. 5731, 5733) [T.D. ATF-271, 53 FR 17560, May 17, 1988, as

factories operated by the manufacturer. (72 Stat. 1422; 26 U.S.C. 5723) [T.D. 6871, 31 FR 36, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986]

he shall record the date of repackaging on the approved application and retain it as part of his records. (72 Stat. 1422; 26 U.S.C. 5723) [T.D. 6871, 31 FR 36, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28082, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1

TTB in accordance with the instructions on the form and the requirements of subpart D of part 46 of this chapter. (26 U.S.C. 5731, 5733) [T.D. ATF-384, 61 FR 54085, Oct. 17, 1996, as amended by T.D. TTB-79, 74 FR 37419, July 28, 2009]

Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b): Open Table Product

Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c): Open Table Product

5630.5t, Special Tax Registration and Return—Tobacco. Special tax returns, with payment of tax, must be filed with TTB in accordance with the instructions on the form and the requirements of subpart D of part 46 of this chapter. (26 U.S.C. 5731, 5733) [T.D. ATF-271, 53 FR 17563, May 17, 1988, as amended by T.D

(72 Stat. 1418, as amended; 26 U.S.C. 5704) [T.D. 6961, 33 FR 9493, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]

26 U.S.C. 5706) [T.D. 6871, 31 FR 56, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

hardship if the taxpayer had paid on the due date, then the delay is due to reasonable cause. Mere ignorance of the law will not be considered a reasonable cause. (26 U.S.C. 6651)

supply taxpayer identification numbers. For regulations under section 6109 of the Internal Revenue Code relating to persons required to supply an identifying number, see the regulations relating to the particular tax. (26 U.S.C. 6723) [T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated and amended by

26 U.S.C. 5001-5066, or by any corresponding provision of prior internal revenue laws, and in the case of any commodity of a kind subject to a tax under any such sections, any tax equal to any such tax, any additional tax, or any floor stocks tax. The term includes an extraction denominated a “tax”, and any penalty, addition to tax, additional amount, or interest applicable to any such tax.

26 U.S.C. 5274) [21 FR 1441, Mar. 6, 1956, as amended by T.D. 6389, 24 FR 4791, June 12, 1959. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-244, 51 FR 45764, Dec. 22, 1986; T.D. ATF-374, 61 FR 29957, June 13, 1996]

26 U.S.C. 9502) to make grants under section 44912(a)(4)(A). Open Table

Prior Provisions A prior section 26 of act Sept. 26, 1914, was renumbered section 28 and is classified to section 58 of this title.

26 FR 11862, Dec. 12, 1961] {"origins":[{"level":"part","identifier":"125","label_level":"Part 125","hierarchy":{"title":"33","chapter":"I","subchapter":"L","part":"125"},"current":false,"authority":["R.S. 4517, 4518, secs. 19, 2, 23 Stat. 58, 118, sec. 7, 49 Stat. 1936, sec. 1, 40 Stat. 220; \u003ca href=\"https://www.govinfo.gov/link/uscode/46/570

jurisdiction of the United States Coast Guard. [CGFR 61–36, 26 FR 9321, Oct. 3, 1961] {"origins":[{"level":"part","identifier":"17","label_level":"Part 17","hierarchy":{"title":"33","chapter":"I","subchapter":"A","part":"17"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov

; thence southeasterly to 5° S. latitude, 110° W. longitude; thence northeasterly to the border between Guatemala and Mexico on the Pacific Coast (14°38′ N. latitude, 92°19′ W. longitude). [CGFR 61–40, 26 FR 10351, Nov. 3, 1961, as amended by CGD 87–008,

latitude 5° S., 110° W.; the ocean area west and south of a line running from position 51° N., 158° E. to position 43° N., 165° E.; thence due south to latitude 40° N.; thence due east to longitude 150° W.; thence southeasterly through latitude 5° S., longitude 110° W. [CGFR 61–40, 26 FR 10352, Nov. 3, 1961, as amended by CGFR 70–150,

40° N., 150° W.; thence due west to position 40° N., 165° E.; thence due north to latitude 43° N.; thence northwesterly to 51° N., 158° E.; thence north and east along the coastline of the continent of Asia to East Cape; thence north to the Arctic Ocean. [CGFR 61–40, 26 FR 10353, Nov. 3, 1961, as amended by CGFR 70–150,

§ 4047.1 Purpose and scope. Section 4047 of ERISA gives the PBGC broad authority to take any necessary actions in furtherance of a plan restoration order issued pursuant to section 4047. This part (along with Treasury regulation 26 CFR 1.412(c)(1