Home/CFR/Title 27/Part 40
FEDERAL · 27 CFR

Part 40 — Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco

208 sections · Title 27: Alcohol, Tobacco Products and Firearms

§ 40.1Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
§ 40.2Territorial extent.
§ 40.11Meaning of terms.
§ 40.21Cigar tax rates.
§ 40.22Determination of sale price of large cigars.
§ 40.23Cigarette tax rates.
§ 40.24Classification of cigarettes.
§ 40.25Smokeless tobacco tax rates.
§ 40.25aPipe tobacco and roll-your-own tobacco tax rates and classification.
§ 40.26Persons liable for tax.
§ 40.27Assessment.
§ 40.31Liability for special tax.
§ 40.32Rates of special tax.
§ 40.33Cross reference.
§ 40.34-40.36§§ 40.34-40.36 [Reserved]
§ 40.41Forms prescribed.
§ 40.42Authority of Appropriate TTB officers to enter premises.
§ 40.43Interference with administration.
§ 40.44Disposal of forfeited, condemned, and abandoned tobacco products.
§ 40.45Alternate methods or procedures.
§ 40.46Emergency variations from requirements.
§ 40.47Other businesses within factory.
§ 40.48Penalties and forfeitures.
§ 40.49Delegations of the Administrator.
§ 40.61Qualification.
§ 40.61aTransitional rule.
§ 40.62Application for permit.
§ 40.63Corporate documents.
§ 40.64Articles of partnership or association.
§ 40.65Trade name certificate.
§ 40.66Bond.
§ 40.67Blanket bond.
§ 40.68Power of attorney.
§ 40.69Factory premises.
§ 40.70Separation of and access to factory.
§ 40.71Factories established prior to October 1, 1961.
§ 40.72Use of factory premises.
§ 40.73Additional information.
§ 40.74Investigation of applicant.
§ 40.75Issuance of permit.
§ 40.76Retention of permit and supporting documents.
§ 40.91Change in individual name.
§ 40.92Change in trade name.
§ 40.93Change in corporate name.
§ 40.101Fiduciary successor.
§ 40.102Transfer of ownership.
§ 40.103Change in officers, directors, or stockholders of a corporation.
§ 40.104Change in control of a corporation.
§ 40.111Change in location.
§ 40.112Change in address.
§ 40.114Extension or curtailment of factory.
§ 40.131Corporate surety.
§ 40.132Deposit of securities in lieu of corporate surety.
§ 40.133Amount of individual bond.
§ 40.134Amount of blanket bond.
§ 40.135Strengthening bond.
§ 40.136Superseding bond.
§ 40.137Extension of coverage of bond.
§ 40.138Approval of bond and extension of coverage of bond.
§ 40.139Termination of bond.
§ 40.140Release of pledged securities.
§ 40.161Determination of tax and method of payment.
§ 40.162Semimonthly tax return.
§ 40.163Semimonthly tax return periods.
§ 40.164Special rule for taxes due for the month of September.
§ 40.165Times for filing semimonthly return.
§ 40.165aPayment of tax by electronic fund transfer.
§ 40.166Default, prepayment of tax required.
§ 40.167Prepayment tax return.
§ 40.168Remittance with return.
§ 40.169Employer identification number.
§ 40.170Application for employer identification number.
§ 40.171Execution and filing of Form SS-4.
§ 40.181General.
§ 40.182Record of tobacco and processed tobacco.
§ 40.183Record of tobacco products.
§ 40.184Record of removals subject to tax.
§ 40.185Retention of records.
§ 40.186Record in support of transfers in bond.
§ 40.187Record of sales prices of large cigars.
§ 40.201Inventories.
§ 40.202Reports.
§ 40.211Package.
§ 40.212Mark.
§ 40.213Tobacco products labeled for export.
§ 40.214Notice for cigars.
§ 40.215Notice for cigarettes.
§ 40.216Notice for smokeless tobacco.
§ 40.216aNotice for pipe tobacco.
§ 40.216bNotice for roll-your-own tobacco.
§ 40.216cPackage use-up rule.
§ 40.217Repackaging.
§ 40.231Consumption by employees.
§ 40.232Experimental purposes.
§ 40.233Transfer in bond.
§ 40.234Removal for use of the United States.
§ 40.235Removal for export purposes.
§ 40.236Release from customs custody.
§ 40.251Emergency storage.
§ 40.252Reduction of tobacco products to materials.
§ 40.253Destruction.
§ 40.254Receipt into factory.
§ 40.255Shortages and overages in inventory.
§ 40.256Minimum manufacturing and activity requirements.
§ 40.257Processed tobacco.
§ 40.281Abatement of assessment.
§ 40.282Allowance of tax.
§ 40.283Credit or refund of tax.
§ 40.284Remission of tax liability.
§ 40.285§ 40.285 [Reserved]
§ 40.286Refund of overpayment.
§ 40.287Remission of tax liability on shortage.
§ 40.301Action by claimant.
§ 40.311Action by claimant.
§ 40.312Action by the appropriate TTB officer.
§ 40.313Disposition of tobacco products and schedule.
§ 40.331Discontinuance of operations.
§ 40.332Suspension and revocation of permit.
§ 40.351Cigarette papers.
§ 40.352Cigarette tubes.
§ 40.353Persons liable for tax.
§ 40.354Determination of tax and method of payment.
§ 40.355Return of manufacturer.
§ 40.356Adjustments in the return of manufacturer.
§ 40.357Payment of tax by electronic fund transfer.
§ 40.358Assessment.
§ 40.359Employer identification number.
§ 40.360Application for employer identification number.
§ 40.361Execution and filing of Form SS-4.
§ 40.371Liability for special tax.
§ 40.372Rate of special tax.
§ 40.373Cross reference.
§ 40.374-40.375§§ 40.374-40.375 [Reserved]
§ 40.382Authority of TTB officers to enter premises.
§ 40.383Interference with administration.
§ 40.384Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
§ 40.385Alternate methods or procedures.
§ 40.386Emergency variations from requirements.
§ 40.387Penalties and forfeitures.
§ 40.391Persons required to qualify.
§ 40.392Bond.
§ 40.393Power of attorney.
§ 40.394Notice of approval of bond.
§ 40.395Change in name.
§ 40.396Change in proprietorship.
§ 40.397Change in location.
§ 40.401Corporate surety.
§ 40.402Two or more corporate sureties.
§ 40.403Deposit of securities in lieu of corporate surety.
§ 40.404Amount of bond.
§ 40.405Strengthening bond.
§ 40.406Superseding bond.
§ 40.407Extension of coverage of bond.
§ 40.408Approval of bond and extension of coverage of bond.
§ 40.409Termination of liability of surety under bond.
§ 40.410Release of pledged securities.
§ 40.421General.
§ 40.422General.
§ 40.423Opening.
§ 40.424Monthly.
§ 40.425Special.
§ 40.426Closing.
§ 40.431General.
§ 40.432Opening.
§ 40.433Special.
§ 40.434Closing.
§ 40.435General.
§ 40.441General.
§ 40.451Transfer in bond.
§ 40.452Release from customs custody.
§ 40.453Use of the United States.
§ 40.454Removal for export purposes.
§ 40.461Discontinuance of operations.
§ 40.471Abatement.
§ 40.472Allowance.
§ 40.473Credit or refund.
§ 40.474Remission.
§ 40.475Action by claimant.
§ 40.476Action by claimant.
§ 40.477Action by the appropriate TTB officer.
§ 40.478Disposition of cigarette papers and tubes and schedule.
§ 40.491Persons required to qualify.
§ 40.492Application for permit.
§ 40.493Transitional rule.
§ 40.494Corporate documents.
§ 40.495Articles of partnership or association.
§ 40.496Trade name certificate.
§ 40.497Additional information.
§ 40.498Investigation of applicant.
§ 40.499Notice of contemplated disapproval.
§ 40.500Issuance of permit.
§ 40.501Retention of permit and supporting documents.
§ 40.502Factory premises.
§ 40.511Change in name.
§ 40.512Change in ownership or control.
§ 40.513Change in location or address of factory.
§ 40.521Record of tobacco and processed tobacco.
§ 40.522Reports.
§ 40.523Inventories.
§ 40.524Retention of documents.
§ 40.525Discontinuance of operations.
§ 40.526Minimum manufacturing and activity requirements.
§ 40.527Authorization to package processed tobacco.
§ 40.528Suspension and revocation of permit.
§ 40.531Alternate methods or procedures.
§ 40.532Emergency variations from requirements.
§ 40.533Penalties and forfeitures.
§ 40.534Power of attorney.