U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IPart 40Subpart K - Subpart K—Manufacture of Cigarette Papers and Tubes

TAXES
§ 40.351 - Cigarette papers.
§ 40.352 - Cigarette tubes.
§ 40.353 - Persons liable for tax.
§ 40.354 - Determination of tax and method of payment.
§ 40.355 - Return of manufacturer.
§ 40.356 - Adjustments in the return of manufacturer.
§ 40.357 - Payment of tax by electronic fund transfer.
§ 40.358 - Assessment.
§ 40.359 - Employer identification number.
§ 40.360 - Application for employer identification number.
§ 40.361 - Execution and filing of Form SS-4.

SPECIAL (OCCUPATIONAL) TAXES
§ 40.371 - Liability for special tax.
§ 40.372 - Rate of special tax.
§ 40.373 - Cross reference.
§§ 40.374-40.375 - §[Reserved]

GENERAL
§ 40.382 - Authority of TTB officers to enter premises.
§ 40.383 - Interference with administration.
§ 40.384 - Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
§ 40.385 - Alternate methods or procedures.
§ 40.386 - Emergency variations from requirements.
§ 40.387 - Penalties and forfeitures.

QUALIFICATION REQUIREMENTS FOR MANUFACTURERS
§ 40.391 - Persons required to qualify.
§ 40.392 - Bond.
§ 40.393 - Power of attorney.
§ 40.394 - Notice of approval of bond.
§ 40.395 - Change in name.
§ 40.396 - Change in proprietorship.
§ 40.397 - Change in location.
§ 40.401 - Corporate surety.
§ 40.402 - Two or more corporate sureties.
§ 40.403 - Deposit of securities in lieu of corporate surety.
§ 40.404 - Amount of bond.
§ 40.405 - Strengthening bond.
§ 40.406 - Superseding bond.
§ 40.407 - Extension of coverage of bond.
§ 40.408 - Approval of bond and extension of coverage of bond.
§ 40.409 - Termination of liability of surety under bond.
§ 40.410 - Release of pledged securities.

OPERATIONS BY MANUFACTURERS
§ 40.421 - General.
§ 40.422 - General.
§ 40.423 - Opening.
§ 40.424 - Monthly.
§ 40.425 - Special.
§ 40.426 - Closing.
§ 40.431 - General.
§ 40.432 - Opening.
§ 40.433 - Special.
§ 40.434 - Closing.
§ 40.435 - General.
§ 40.441 - General.
§ 40.451 - Transfer in bond.
§ 40.452 - Release from customs custody.
§ 40.453 - Use of the United States.
§ 40.454 - Removal for export purposes.
§ 40.461 - Discontinuance of operations.

CLAIMS BY MANUFACTURERS
§ 40.471 - Abatement.
§ 40.472 - Allowance.
§ 40.473 - Credit or refund.
§ 40.474 - Remission.
§ 40.475 - Action by claimant.
§ 40.476 - Action by claimant.
§ 40.477 - Action by the appropriate TTB officer.
§ 40.478 - Disposition of cigarette papers and tubes and schedule.
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