27 CFR Part 46
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
- PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter B—Tobacco
- Subpart A—Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
- General
- § 46.1 Scope of regulations in this subpart.
- § 46.2 Meaning of terms.
- § 46.3 Applicability to certain credits or refunds.
- § 46.4 Ultimate burden.
- § 46.5 Conditions to allowance of credit or refund.
- § 46.6 Requirements for persons intending to file claim.
- Claim Procedure
- § 46.7 Execution and filing of claim.
- § 46.8 Data to be shown in claim.
- § 46.9 Time for filing claim.
- Bond
- § 46.10 Bond, Form 2490.
- § 46.11 Corporate surety.
- § 46.12 Deposit of securities in lieu of corporate surety.
- § 46.13 Authority to approve bonds.
- § 46.14 Termination of liability.
- § 46.15 Release of pledged securities.
- Penalties
- § 46.16 Penalties.
- Subpart B—Administrative Provisions
- § 46.21 Delegations of the Administrator.
- § 46.22 Forms prescribed.
- Subpart C—Disaster Loss Claims
- § 46.71 Scope of subpart.
- Definitions
- § 46.72 Meaning of terms.
- Payments
- § 46.73 Circumstances under which payment may be made.
- Claims Procedure
- § 46.74 Execution of claims.
- § 46.75 Required information for claim.
- § 46.76 Supporting evidence.
- § 46.77 Time and place of filing.
- § 46.78 Action by appropriate TTB officer.
- Destruction of Tobacco Products, and Cigarette Papers and Tubes
- § 46.79 Supervision.
- Penalties
- § 46.80 Penalties.
- Admimistrative Provisions
- § 46.81 [Reserved]
- Subpart D—Rules for Special (Occupational) Tax
- § 46.91 Scope of subpart.
- § 46.92 Meaning of terms.
- § 46.93 Multiple businesses of same ownership and location.
- § 46.94 Relation to State and municipal law.
- § 46.95 Liability of partners.
- Payment of Special Tax
- § 46.101 Special tax returns.
- § 46.102 Employer identification number.
- § 46.103 Time for filing return and paying tax.
- § 46.104 Method of payment.
- § 46.105 Receipt for taxes.
- § 46.106 Receipt in lieu of stamp prohibited.
- § 46.107 Penalty for failure to file return or to pay tax.
- § 46.108 Interest on unpaid tax.
- § 46.109 Waiver of penalties.
- Special Tax Stamps
- § 46.116 Issuance, distribution, and examination of special tax stamps.
- § 46.117 Lost or destroyed stamps.
- § 46.118 Certificate in lieu of lost or destroyed special tax stamp.
- § 46.119 Errors disclosed by taxpayers.
- § 46.120 Errors discovered on inspection.
- Changes in Businesses Holding Special (Occupational) Tax Stamps
- § 46.126 Change in name or address.
- § 46.127 Change in ownership.
- Stamps for Incorrect Period or Incorrect Liability
- § 46.131 General.
- § 46.132 Credit for incorrect stamp.
- Abatement or Refund of Special Taxes
- § 46.136 Claims.
- § 46.137 Time limit on filing of claim for refund.
- § 46.138 Discontinuance of business.
- Subparts E-F [Reserved]
- Subpart G—Dealers in Tobacco Products
- § 46.161 Scope of subpart.
- § 46.162 Territorial extent.
- § 46.163 Meaning of terms.
- § 46.164 Authority of TTB officers to enter premises.
- § 46.165 Interference with administration.
- § 46.166 Dealing in tobacco products.
- § 46.167 Liability to tax.
- § 46.168 Liability to penalties and forfeitures.
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