Title 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
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| 275.1 |
Importation of tobacco products and cigarette papers and tubes. |
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| 275.11 |
Meaning of terms.
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| 275.21 |
Forms prescribed. |
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| 275.22 |
Retention of records. |
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| 275.23 |
Authority of ATF officers to enter premises. |
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| 275.24 |
Interference with administration. |
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| 275.25 |
Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes. |
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| 275.26 |
Alternate methods or procedures. |
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| 275.27 |
Emergency variations from requirements. |
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| 275.28 |
Penalties and forfeitures. |
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| 275.29 |
Delegations of the Director. |
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| 275.30 |
Pipe tobacco and roll-your-own tobacco. |
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| 275.31 |
Cigar tax rates. |
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| 275.32 |
Cigarette tax rates. |
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| 275.33 |
Smokeless tobacco tax rates. |
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| 275.34 |
Cigarette papers. |
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| 275.35 |
Cigarette tubes. |
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| 275.37 |
Statistical classification of large cigars. |
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| 275.38 |
Cigarettes. |
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| 275.39 |
Determination of sale price of large cigars. |
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| 275.40 |
Persons liable for tax. |
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| 275.41 |
Determination and payment of tax. |
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| 275.50 |
Exemptions. |
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| 275.60 |
Assessment. |
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| 275.62 |
Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States. |
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| 275.63 |
Payment of tax by electronic fund transfer.
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| 275.71 |
Package. |
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| 275.72 |
Notice for smokeless tobacco. |
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| 275.72a |
Notice for pipe tobacco. |
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| 275.72b |
Notice for roll-your-own tobacco. |
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| 275.72c |
Package use-up rule. |
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| 275.73 |
Notice for cigars. |
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| 275.74 |
Notice for cigarettes. |
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| 275.75 |
Exemptions. |
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| 275.81 |
Taxpayment. |
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| 275.82 |
Restrictions on tobacco products labeled for export. |
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| 275.83 |
Penalties and forfeiture for products labeled or shipped for export. |
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| 275.85 |
Release from customs custody of imported tobacco articles. |
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| 275.85a |
Release from customs custody of returned articles. |
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| 275.86 |
Procedure for release. |
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| 275.101 |
General. |
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| 275.105 |
Prepayment of tax. |
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| 275.106 |
Examination and record of shipment by taxpayer. |
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| 275.109 |
Bond required for deferred taxpayment. |
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| 275.110 |
Record of tax computation and shipment by bonded manufacturer under deferred taxpayment. |
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| 275.111 |
Agreement to Pay Tax. |
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| 275.112 |
Tax return. |
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| 275.113 |
Return periods. |
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| 275.114 |
Time for filing. |
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| 275.114a |
Qualification for extended deferral. |
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| 275.115 |
Remittance with return. |
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| 275.115a |
Payment of tax by electronic fund transfer. |
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| 275.116 |
Default. |
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| 275.119 |
Corporate surety. |
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| 275.120 |
Deposit of securities in lieu of corporate surety. |
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| 275.121 |
Amount and Account of bond. |
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| 275.122 |
Strengthening bond. |
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| 275.123 |
Superseding bond. |
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| 275.124 |
Extension of coverage of bond. |
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| 275.125 |
Approval of bond and extension of coverage of bond. |
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| 275.126 |
Termination of bond. |
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| 275.127 |
Application of surety for relief from bond. |
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| 275.128 |
Relief of surety from bond. |
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| 275.129 |
Release of pledged securities. |
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| 275.139 |
Records. |
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| 275.140 |
Taxpayment in the United States. |
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| 275.141 |
Reports. |
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| 275.161 |
Abatement of assessment. |
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| 275.162 |
Losses caused by disaster occurring after September 2, 1958. |
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| 275.163 |
Refund of tax. |
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| 275.165 |
Action by taxpayer. |
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| 275.170 |
Reduction of tobacco products to materials; ATF action. |
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| 275.171 |
Reduction of tobacco products to materials, action by regional director (compliance). |
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| 275.172 |
Return to nontaxpaid status, action by taxpayer. |
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| 275.173 |
Return to nontaxpaid status, action by regional director (compliance). |
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| 275.174 |
Disposition of tobacco products and cigarette papers and tubes, and schedule. |
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| 275.181 |
Records of large cigars. |
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| 275.182 |
Availability of records. |
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| 275.190 |
Persons required to qualify. |
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| 275.191 |
Application for permit. |
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| 275.192 |
Transitional rule. |
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| 275.193 |
Corporate documents. |
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| 275.194 |
Articles of partnership or association. |
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| 275.195 |
Trade name certificate. |
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| 275.196 |
Power of attorney. |
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| 275.197 |
Additional information. |
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| 275.198 |
Investigation of applicant. |
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| 275.199 |
Notice of contemplated disapproval. |
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| 275.200 |
Issuance of permit. |
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| 275.201 |
Duration of permit. |
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| 275.202 |
Renewal of permit. |
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| 275.203 |
Retention of permit and supporting documents. |
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| 275.204 |
General. |
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| 275.205 |
Recordkeeping requirements. |
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| 275.206 |
Reports. |
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| 275.207 |
Filing. |
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| 275.208 |
Retention. |
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| 275.220 |
Change in individual name. |
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| 275.221 |
Change in trade name. |
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| 275.222 |
Change in corporate name. |
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| 275.223 |
Fiduciary successor. |
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| 275.224 |
Transfer of ownership. |
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| 275.225 |
Change in officers, directors, or stockholders of a corporation. |
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| 275.226 |
Change in control of a corporation. |
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| 275.227 |
Change in location. |
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| 275.228 |
Change in address. |