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 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
	40.1	Manufacture of tobacco products and cigarette papers and tubes.
	40.2	Territorial extent.
	40.11	Meaning of terms.
	40.21	Cigar tax rates.
	40.22	Determination of sale price of large cigars.
	40.23	Cigarette tax rates.
	40.24	Classification of cigarettes.
	40.25	Smokeless tobacco tax rates.
	40.25a	Pipe tobacco and roll-your-own tobacco tax rates.
	40.26	Persons liable for tax.
	40.27	Assessment.
	40.31	Liability for special tax.
	40.32	Rates of special tax.
	40.33	Special tax returns.
	40.34	Employer identification number.
	40.35	Issuance, distribution, and examination of special tax stamps.
	40.36	Changes in special tax stamps.
	40.41	Forms prescribed.
	40.42	Authority of ATF officers to enter premises.
	40.43	Interference with administration.
	40.44	Disposal of forfeited, condemned, and abandoned tobacco products.
	40.45	Alternate methods or procedures.
	40.46	Emergency variations from requirements.
	40.47	Other businesses within factory.
	40.48	Penalties and forfeitures.
	40.49	Delegations of the Director.
	40.61	Qualification--General.
	40.61a	Transitional rule.
	40.62	Application for permit.
	40.63	Corporate documents.
	40.64	Articles of partnership or association.
	40.65	Trade name certificate.
	40.66	Bond.
	40.67	Blanket bond.
	40.68	Power of attorney.
	40.69	Factory premises.
	40.70	Separation of and access to factory.
	40.71	Factories established prior to October 1, 1961.
	40.72	Use of factory premises.
	40.73	Additional information.
	40.74	Investigation of applicant.
	40.75	Issuance of permit.
	40.76	Retention of permit and supporting documents.
	40.91	Change in individual name.
	40.92	Change in trade name.
	40.93	Change in corporate name.
	40.101	Fiduciary successor.
	40.102	Transfer of ownership.
	40.103	Change in officers, directors, or stockholders of a corporation.
	40.104	Change in control of a corporation.
	40.111	Change in location within same region.
	40.112	Change in address.
	40.113	Change in location to another region.
	40.114	Extension or curtailment of factory.
	40.131	Corporate surety.
	40.132	Deposit of securities in lieu of corporate surety.
	40.133	Amount of individual bond.
	40.134	Amount of blanket bond.
	40.135	Strengthening bond.
	40.136	Superseding bond.
	40.137	Extension of coverage of bond.
	40.138	Approval of bond and extension of coverage of bond.
	40.139	Termination of bond.
	40.140	Release of pledged securities.
	40.161	Determination of tax and method of payment.
	40.162	Semimonthly tax return.
	40.163	Semimonthly tax return periods.
	40.164	Special rule for taxes due for the month of September (effective after December 31, 1994).
	40.165	Times for filing semimonthly return.
	40.165a	Payment of tax by electronic fund transfer.
	40.166	Default, prepayment of tax required.
	40.167	Prepayment tax return.
	40.168	Remittance with return.
	40.169	Employer identification number.
	40.170	Application for employer identification number.
	40.171	Execution and filing of Form SS-4.
	40.181	General.
	40.182	Record of tobacco.
	40.183	Record of tobacco products.
	40.184	Record of removals subject to tax.
	40.185	Retention of records.
	40.186	Record in support of transfers in bond.
	40.187	Record of sales prices of large cigars.
	40.201	Inventories.
	40.202	Reports.
	40.211	Package.
	40.212	Mark.
	40.213	Tobacco products labeled for export.
	40.214	Notice for cigars.
	40.215	Notice for cigarettes.
	40.216	Notice for smokeless tobacco.
	40.216a	Notice for pipe tobacco.
	40.216b	Notice for roll-your-own tobacco.
	40.216c	Package use-up rule.
	40.217	Repackaging.
	40.231	Consumption by employees.
	40.232	Experimental purposes.
	40.233	Transfer in bond.
	40.234	Removal for use of the United States.
	40.235	Removal for export purposes.
	40.236	Release from customs custody.
	40.251	Emergency storage.
	40.252	Reduction of tobacco products to materials.
	40.253	Destruction.
	40.254	Receipt into factory.
	40.255	Shortages and overages in inventory.
	40.281	Abatement of assessment.
	40.282	Allowance of tax.
	40.283	Credit or refund of tax.
	40.284	Remission of tax liability.
	40.286	Refund of overpayment.
	40.287	Remission of tax liability on shortage.
	40.301	Action by claimant.
	40.311	Action by claimant.
	40.312	Action by regional director (compliance).
	40.313	Disposition of tobacco products and schedule.
	40.331	Discontinuance of operations.
	40.332	Suspension and revocation of permit.
	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	Special tax returns.
	40.374	Issuance, distribution, and examination of special tax stamps.
	40.375	Changes in special tax stamps.
	40.382	Authority of ATF 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 regional director (compliance).
	40.478	Disposition of cigarette papers and tubes and schedule.