Code of Federal Regulations > Title 27 > Chapter I > Part 46 - PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 46.1 - § 46.16] - 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

Subpart B [§ 46.21 - § 46.22] - Subpart B—Administrative Provisions

Subpart C [§ 46.71 - § 46.81] - Subpart C—Disaster Loss Claims

Subpart D [§ 46.91 - § 46.138] - Subpart D—Rules for Special (Occupational) Tax

Subpart E - Subparts E-F [Reserved]

Subpart G [§ 46.161 - § 46.168] - Subpart G—Dealers in Tobacco Products

Subpart H - Subpart H [Reserved]

Subpart I [§ 46.191 - § 46.274] - Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009