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FEDERAL · 27 CFR

Part 46 — Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes

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

§ 46.1Scope of regulations in this subpart.
§ 46.2Meaning of terms.
§ 46.3Applicability to certain credits or refunds.
§ 46.4Ultimate burden.
§ 46.5Conditions to allowance of credit or refund.
§ 46.6Requirements for persons intending to file claim.
§ 46.7Execution and filing of claim.
§ 46.8Data to be shown in claim.
§ 46.9Time for filing claim.
§ 46.10Bond, Form 2490.
§ 46.11Corporate surety.
§ 46.12Deposit of securities in lieu of corporate surety.
§ 46.13Authority to approve bonds.
§ 46.14Termination of liability.
§ 46.15Release of pledged securities.
§ 46.16Penalties.
§ 46.21Delegations of the Administrator.
§ 46.22Forms prescribed.
§ 46.71Scope of subpart.
§ 46.72Meaning of terms.
§ 46.73Circumstances under which payment may be made.
§ 46.74Execution of claims.
§ 46.75Required information for claim.
§ 46.76Supporting evidence.
§ 46.77Time and place of filing.
§ 46.78Action by appropriate TTB officer.
§ 46.79Supervision.
§ 46.80Penalties.
§ 46.81§ 46.81 [Reserved]
§ 46.91Scope of subpart.
§ 46.92Meaning of terms.
§ 46.93Multiple businesses of same ownership and location.
§ 46.94Relation to State and municipal law.
§ 46.95Liability of partners.
§ 46.101Special tax returns.
§ 46.102Employer identification number.
§ 46.103Time for filing return and paying tax.
§ 46.104Method of payment.
§ 46.105Receipt for taxes.
§ 46.106Receipt in lieu of stamp prohibited.
§ 46.107Penalty for failure to file return or to pay tax.
§ 46.108Interest on unpaid tax.
§ 46.109Waiver of penalties.
§ 46.116Issuance, distribution, and examination of special tax stamps.
§ 46.117Lost or destroyed stamps.
§ 46.118Certificate in lieu of lost or destroyed special tax stamp.
§ 46.119Errors disclosed by taxpayers.
§ 46.120Errors discovered on inspection.
§ 46.126Change in name or address.
§ 46.127Change in ownership.
§ 46.131General.
§ 46.132Credit for incorrect stamp.
§ 46.136Claims.
§ 46.137Time limit on filing of claim for refund.
§ 46.138Discontinuance of business.
§ 46.161Scope of subpart.
§ 46.162Territorial extent.
§ 46.163Meaning of terms.
§ 46.164Authority of TTB officers to enter premises.
§ 46.165Interference with administration.
§ 46.166Dealing in tobacco products.
§ 46.167Liability to tax.
§ 46.168Liability to penalties and forfeitures.