Subpart H. Subpart H—Operations by Manufacturers of Tobacco Products

• Determination and Payment of Taxes on Tobacco Products

  • SECTION § 40.161 - Determination of tax and method of payment.
  • SECTION § 40.162 - Semimonthly tax return.
  • SECTION § 40.163 - Semimonthly tax return periods.
  • SECTION § 40.164 - Special rule for taxes due for the month of September.
  • SECTION § 40.165 - Times for filing semimonthly return.
  • SECTION § 40.165a - Payment of tax by electronic fund transfer.
  • SECTION § 40.166 - Default, prepayment of tax required.
  • SECTION § 40.167 - Prepayment tax return.
  • SECTION § 40.168 - Remittance with return.
  • SECTION § 40.169 - Employer identification number.
  • SECTION § 40.170 - Application for employer identification number.
  • SECTION § 40.171 - Execution and filing of Form SS-4.

• Records

  • SECTION § 40.181 - General.
  • SECTION § 40.182 - Record of tobacco and processed tobacco.
  • SECTION § 40.183 - Record of tobacco products.
  • SECTION § 40.184 - Record of removals subject to tax.
  • SECTION § 40.185 - Retention of records.
  • SECTION § 40.186 - Record in support of transfers in bond.
  • SECTION § 40.187 - Record of sales prices of large cigars.

• Inventories and Reports

  • SECTION § 40.201 - Inventories.
  • SECTION § 40.202 - Reports.

• Packages

  • SECTION § 40.211 - Package.
  • SECTION § 40.212 - Mark.
  • SECTION § 40.213 - Tobacco products labeled for export.
  • SECTION § 40.214 - Notice for cigars.
  • SECTION § 40.215 - Notice for cigarettes.
  • SECTION § 40.216 - Notice for smokeless tobacco.
  • SECTION § 40.216a - Notice for pipe tobacco.
  • SECTION § 40.216b - Notice for roll-your-own tobacco.
  • SECTION § 40.216c - Package use-up rule.
  • SECTION § 40.217 - Repackaging.

• Exemption From Taxes on Tobacco Products

  • SECTION § 40.231 - Consumption by employees.
  • SECTION § 40.232 - Experimental purposes.
  • SECTION § 40.233 - Transfer in bond.
  • SECTION § 40.234 - Removal for use of the United States.
  • SECTION § 40.235 - Removal for export purposes.
  • SECTION § 40.236 - Release from customs custody.

• Other Provisions Relating to Operations

  • SECTION § 40.251 - Emergency storage.
  • SECTION § 40.252 - Reduction of tobacco products to materials.
  • SECTION § 40.253 - Destruction.
  • SECTION § 40.254 - Receipt into factory.
  • SECTION § 40.255 - Shortages and overages in inventory.
  • SECTION § 40.256 - Minimum manufacturing and activity requirements.
  • SECTION § 40.257 - Processed tobacco.