SUBPART K—Manufacture of Cigarette Papers and Tubes (§40.351 to §40.478)
- 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.
- 40.371—Liability for special tax.
- 40.372—Rate of special tax.
- 40.373—Cross reference.
- 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.
- 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.
- 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.
- 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.