U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 27Chapter IPart 41Subpart I - Subpart I—Claims

GENERAL
§ 41.161 - Abatement of assessment.
§ 41.162 - Losses caused by disaster occurring after September 2, 1958.
§ 41.163 - Refund of tax.

TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES LOST OR DESTROYED
§ 41.165 - Action by taxpayer.

TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES WITHDRAWN FROM THE MARKET
§ 41.170 - Reduction of tobacco products to materials; TTB action.
§ 41.171 - Reduction of tobacco products to materials, action by appropriate TTB officer.
§ 41.172 - Return to nontaxpaid status, action by taxpayer.
§ 41.173 - Return to nontaxpaid status, action by appropriate TTB officer.
§ 41.174 - Disposition of tobacco products and cigarette papers and tubes, and schedule.
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