2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
	46.1	Scope of regulations in this subpart.
	46.2	Meaning of terms.
	46.3	Applicability to certain credits or refunds.
	46.4	Ultimate burden.
	46.5	Conditions to allowance of credit or refund.
	46.6	Requirements for persons intending to file claim.
	46.7	Execution and filing of claim.
	46.8	Data to be shown in claim.
	46.9	Time for filing claim.
	46.10	Bond, Form 2490.
	46.11	Corporate surety.
	46.12	Deposit of securities in lieu of corporate surety.
	46.13	Authority to approve bonds.
	46.14	Termination of liability.
	46.15	Release of pledged securities.
	46.16	Penalties.
	46.21	Delegations of the Director.
	46.22	Forms prescribed.
	46.71	Scope of subpart.
	46.72	Meaning of terms.
	46.73	Circumstances under which payment may be made.
	46.74	Execution of claims.
	46.75	Required information for claim.
	46.76	Supporting evidence.
	46.77	Time and place of filing.
	46.78	Action by appropriate ATF officer.
	46.79	Supervision.
	46.80	Penalties.
	46.161	Scope of subpart.
	46.162	Territorial extent.
	46.163	Meaning of terms.
	46.164	Authority of ATF officers to enter premises.
	46.165	Interference with administration.
	46.166	Dealing in tobacco products.
	46.167	Liability to tax.
	46.168	Liability to penalties and forfeitures.
	46.191	Purpose of this subpart.
	46.192	Terms used in this subpart.
	46.193	Floor stocks tax defined.
	46.194	Persons liable for this tax.
	46.195	Persons not liable for this tax.
	46.196	Floor stocks requirements.
	46.201	Establish quantities of cigarettes.
	46.202	Inventory for cigarettes with export markings.
	46.203	How to identify cigarettes with export markings.
	46.204	When to take inventory.
	46.205	Physical inventory requirements.
	46.206	Book or record inventory requirements.
	46.207	Cigarettes in transit.
	46.208	Guidelines to determine title of cigarettes in transit.
	46.209	Cigarettes in a foreign trade zone.
	46.210	Cigarettes held in bond.
	46.211	Unmerchantable cigarettes.
	46.212	Cigarettes in vending machines.
	46.213	Cigarettes marked ``not for sale'' or ``complimentary''.
	46.221	Determine amount of tax due.
	46.222	Floor stocks tax rates.
	46.223	Apply tax credit.
	46.231	How to obtain a tax return.
	46.232	Prepare tax return.
	46.233	How to pay.
	46.234	Tax return due dates.
	46.235	Filing requirements for multiple locations.
	46.236	Cigarettes in a warehouse.
	46.237	Controlled group members.
	46.241	Required records.
	46.242	Period for maintaining records.
	46.243	Cigarettes at multiple locations.
	46.244	Where records must be maintained.
	46.245	Errors in records.
	46.251	Before filing a claim.
	46.252	When to file a claim for errors on return.
	46.253	How to file a claim for errors on return.
	46.254	Destruction of cigarettes by a Presidentially-declared major disaster.
	46.255	Additional reasons for filing a claim.
	46.261	Purpose of an alternate method or procedure.
	46.262	How to apply for approval.
	46.263	Conditions for approval.
	46.264	Withdrawal of an alternate method or procedure.
	46.271	Entry, examination and testimony.
	46.272	Issuance of summons.
	46.273	Refusing entry or examination.
	46.274	Penalties for failure to comply.