Home/CFR/Title 27/Part 41
FEDERAL · 27 CFR

Part 41 — Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco

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

§ 41.1Importation of tobacco products, cigarette papers and tubes, and processed tobacco.
§ 41.11Meaning of terms.
§ 41.21Forms prescribed.
§ 41.22Retention of records.
§ 41.23Authority of TTB officers to enter premises.
§ 41.24Interference with administration.
§ 41.25Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.
§ 41.26Alternate methods or procedures.
§ 41.27Emergency variations from requirements.
§ 41.28Penalties and forfeitures.
§ 41.29Delegations of the Administrator.
§ 41.30Pipe tobacco and roll-your-own tobacco tax rates.
§ 41.31Cigar tax rates.
§ 41.32Cigarette tax rates.
§ 41.33Smokeless tobacco tax rates.
§ 41.34Cigarette papers.
§ 41.35Cigarette tubes.
§ 41.37§ 41.37 [Reserved]
§ 41.38Cigarettes.
§ 41.39Determination of sale price of large cigars.
§ 41.40Persons liable for tax.
§ 41.41Determination and payment of tax.
§ 41.50Exemptions.
§ 41.60Assessment.
§ 41.62Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
§ 41.63Payment of tax by electronic fund transfer.
§ 41.71Package.
§ 41.72Notice for smokeless tobacco.
§ 41.72aNotice for pipe tobacco.
§ 41.72bNotice for roll-your-own tobacco.
§ 41.72cPackage use-up rule.
§ 41.73Notice for cigars.
§ 41.74Notice for cigarettes.
§ 41.75Exemptions.
§ 41.81Taxpayment.
§ 41.82Restrictions on tobacco products labeled for export.
§ 41.83Penalties and forfeiture for products labeled or shipped for export.
§ 41.84Entry for warehousing.
§ 41.85Release from customs custody of imported tobacco products or cigarette papers or tubes.
§ 41.85aRelease from customs custody of returned articles.
§ 41.86Entry process for releases without payment of tax.
§ 41.101General.
§ 41.105Prepayment of tax.
§ 41.106Record of shipment by taxpayer.
§ 41.107-41.108§§ 41.107-41.108 [Reserved]
§ 41.109Bond required for deferred taxpayment.
§ 41.110Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
§ 41.111Verification of bond and agreement to pay tax.
§ 41.112Tax return.
§ 41.113Return periods.
§ 41.114Time for filing.
§ 41.114aQualification for extended deferral.
§ 41.115Remittance with return.
§ 41.115aPayment of tax by electronic fund transfer.
§ 41.116Default.
§ 41.117-41.118§§ 41.117-41.118 [Reserved]
§ 41.119Corporate surety.
§ 41.120Deposit of securities in lieu of corporate surety.
§ 41.121Amount and account of bond.
§ 41.122Strengthening bond.
§ 41.123Superseding bond.
§ 41.124Extension of coverage of bond.
§ 41.125Approval of bond and extension of coverage of bond.
§ 41.126Termination of bond.
§ 41.127Application of surety for relief from bond.
§ 41.128Relief of surety from bond.
§ 41.129Release of pledged securities.
§ 41.135-41.138§§ 41.135-41.138 [Reserved]
§ 41.139Records.
§ 41.140Taxpayment in the United States.
§ 41.141Reports.
§ 41.151-41.153§§ 41.151-41.153 [Reserved]
§ 41.161Abatement of assessment.
§ 41.162Losses caused by disaster occurring after September 2, 1958.
§ 41.163Refund of tax.
§ 41.165Action by taxpayer.
§ 41.170Reduction of tobacco products to materials; TTB action.
§ 41.171Reduction of tobacco products to materials, action by appropriate TTB officer.
§ 41.172Return to nontaxpaid status, action by taxpayer.
§ 41.173Return to nontaxpaid status, action by appropriate TTB officer.
§ 41.174Disposition of tobacco products and cigarette papers and tubes, and schedule.
§ 41.181Records of large cigars.
§ 41.182Availability of records.
§ 41.183§ 41.183 [Reserved]
§ 41.190Persons required to qualify.
§ 41.191Application for permit.
§ 41.192§ 41.192 [Reserved]
§ 41.193Corporate documents.
§ 41.194Articles of partnership or association.
§ 41.195Trade name certificate.
§ 41.196Power of attorney.
§ 41.197Additional information.
§ 41.198Investigation of applicant.
§ 41.199Notice of contemplated disapproval.
§ 41.200Issuance of permit.
§ 41.201Duration of permit.
§ 41.202Renewal of permit.
§ 41.203Retention of permit and supporting documents.
§ 41.203aSuspension and revocation of permit.
§ 41.204Records and reports in general.
§ 41.205§ 41.205 [Reserved]
§ 41.206Reports.
§ 41.207§ 41.207 [Reserved]
§ 41.208Maintenance and retention of records and reports.
§ 41.220Change in individual name.
§ 41.221Change in trade name.
§ 41.222Change in corporate name.
§ 41.223Fiduciary successor.
§ 41.224Transfer of ownership.
§ 41.225Change in officers, directors, or stockholders of a corporation.
§ 41.226Change in control of a corporation.
§ 41.227Change in location.
§ 41.228Change in address.
§ 41.231Persons required to qualify.
§ 41.232Application for permit or amendment of existing permit.
§ 41.233Transitional rule.
§ 41.234Corporate documents.
§ 41.235Articles of partnership or association.
§ 41.236Trade name certificate.
§ 41.237Additional information.
§ 41.238Investigation of applicant.
§ 41.239Notice of contemplated disapproval.
§ 41.240Issuance of permit.
§ 41.241Duration of permit.
§ 41.242Renewal of permit.
§ 41.243Retention of permit and supporting documents.
§ 41.251Change in name.
§ 41.252Change in ownership or control.
§ 41.253Change in location or address.
§ 41.261Records.
§ 41.262Reports.
§ 41.263Maintenance of records and reports.
§ 41.264Inventories.
§ 41.265Processed tobacco importation process.
§ 41.271Power of attorney.
§ 41.272Cross reference.
§ 41.273Suspension and revocation of permit.