U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IPart 41Subpart G - Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States

PREPAYMENT OF TAX IN PUERTO RICO ON TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
§ 41.105 - Prepayment of tax.
§ 41.106 - Record of shipment by taxpayer.
§§ 41.107-41.108 - §[Reserved]
§ 41.101 - General.

DEFERRED PAYMENT OF TAX IN PUERTO RICO ON TOBACCO PRODUCTS
§ 41.109 - Bond required for deferred taxpayment.
§ 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
§ 41.111 - Verification of bond and agreement to pay tax.
§ 41.112 - Tax return.
§ 41.113 - Return periods.
§ 41.114 - Time for filing.
§ 41.114a - Qualification for extended deferral.
§ 41.115 - Remittance with return.
§ 41.115a - Payment of tax by electronic fund transfer.
§ 41.116 - Default.
§§ 41.117-41.118 - §[Reserved]
§ 41.119 - Corporate surety.
§ 41.120 - Deposit of securities in lieu of corporate surety.
§ 41.121 - Amount and account of bond.
§ 41.122 - Strengthening bond.
§ 41.123 - Superseding bond.
§ 41.124 - Extension of coverage of bond.
§ 41.125 - Approval of bond and extension of coverage of bond.
§ 41.126 - Termination of bond.
§ 41.127 - Application of surety for relief from bond.
§ 41.128 - Relief of surety from bond.
§ 41.129 - Release of pledged securities.
§§ 41.135-41.138 - §[Reserved]
§ 41.139 - Records.
§ 41.140 - Taxpayment in the United States.
§ 41.141 - Reports.
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