PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
- SUBPART A—Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes (§46.1 to §46.16)
- SUBPART B—Administrative Provisions (§46.21 to §46.22)
- SUBPART C—Disaster Loss Claims (§46.71 to §46.81)
- SUBPART D—Rules for Special (Occupational) Tax (§46.91 to §46.138)
- SUBPART G—Dealers in Tobacco Products (§46.161 to §46.168)
- SUBPART I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 (§46.191 to §46.274)