SUBPART H—Operations by Manufacturers of Tobacco Products (§40.161 to §40.257)
- 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.
- 40.181—General.
- 40.182—Record of 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.
- 40.201—Inventories.
- 40.202—Reports.
- 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.
- 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.
- 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.