U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 27Chapter IPart 40Subpart I - Subpart I—Claims by Manufacturers

GENERAL
§ 40.281 - Abatement of assessment.
§ 40.282 - Allowance of tax.
§ 40.283 - Credit or refund of tax.
§ 40.284 - Remission of tax liability.
§ 40.285 - [Reserved]
§ 40.286 - Refund of overpayment.
§ 40.287 - Remission of tax liability on shortage.

TOBACCO PRODUCTS LOST OR DESTROYED
§ 40.301 - Action by claimant.

TOBACCO PRODUCTS WITHDRAWN FROM THE MARKET
§ 40.311 - Action by claimant.
§ 40.312 - Action by the appropriate TTB officer.
§ 40.313 - Disposition of tobacco products and schedule.
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