U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 30, 2025

All TitlesTitle 27Chapter IPart 40Subpart H - Subpart H—Operations by Manufacturers of Tobacco Products

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

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

INVENTORIES AND REPORTS
§ 40.201 - Inventories.
§ 40.202 - Reports.

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

EXEMPTION FROM TAXES ON TOBACCO PRODUCTS
§ 40.231 - Consumption by employees.
§ 40.232 - Experimental purposes.
§ 40.233 - Transfer in bond.
§ 40.234 - Removal for use of the United States.
§ 40.235 - Removal for export purposes.
§ 40.236 - Release from customs custody.

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