SUBPART G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States (§41.101 to §41.141)
- 41.101—General.
- 41.105—Prepayment of tax.
- 41.106—Record of shipment by taxpayer.
- 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.
- 41.119—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.
- 41.139—Records.
- 41.140—Taxpayment in the United States.
- 41.141—Reports.