Source: https://www.law.cornell.edu/cfr/text/27/41.105
Timestamp: 2017-05-01 04:47:55
Document Index: 492285375

Matched Legal Cases: ['art 41', '§ 41', '§ 5701', '§ 5702', '§ 5703', '§ 5704', '§ 5705', '§ 5708', '§ 5712', '§ 5713', '§ 5721', '§ 5722', '§ 5723', '§ 5741', '§ 5754', '§ 5761', '§ 5762', '§ 5763', '§ 6301', '§ 6302', '§ 6313', '§ 6402', '§ 6404', '§ 7101', '§ 7212', '§ 7342', '§ 7606', '§ 7651', '§ 7652', '§ 7805', 'art 41', 'arts 1']

27 CFR 41.105 - Prepayment of tax. | US Law | LII / Legal Information Institute
CFR › Title 27 › Chapter I › Subchapter B › Part 41 › Subpart G › Section 41.105 27 CFR 41.105 - Prepayment of tax.
§ 41.105 Prepayment of tax.
To prepay, in Puerto Rico, the internal revenue tax imposed by 26 U.S.C. 7652(a) on tobacco products and cigarette papers and tubes of Puerto Rican manufacture to be shipped to the United States, the shipper must file, or cause to be filed, a tax return, TTB F 5000.25, with full remittance of the tax which will become due on those products. (Approved by the Office of Management and Budget under control number 1513-0090)
[T.D. ATF-444, 73 FR 16756, Mar. 31, 2008]
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.United States CodeU.S. Code: Title 26 - INTERNAL REVENUE CODE§ 5701 - Rate of tax§ 5702 - Definitions§ 5703 - Liability for tax and method of payment§ 5704 - Exemption from tax§ 5705 - Credit, refund, or allowance of tax§ 5708 - Losses caused by disaster§ 5712 - Application for permit§ 5713 - Permit§ 5721 - Inventories§ 5722 - Reports§ 5723 - Packages, marks, labels, and notices§ 5741 - Records to be maintained§ 5754 - Restriction on importation of previously exported tobacco products§ 5761 - Civil penalties§ 5762 - Criminal penalties§ 5763 - Forfeitures§ 6301 - Collection authority§ 6302 - Mode or time of collection§ 6313 - Fractional parts of a cent§ 6402 - Authority to make credits or refunds§ 6404 - Abatements§ 7101 - Form of bonds§ 7212 - Attempts to interfere with administration of internal revenue laws§ 7342 - Penalty for refusal to permit entry or examination§ 7606 - Entry of premises for examination of taxable objects§ 7651 - Administration and collection of taxes in possessions§ 7652 - Shipments to the United States§ 7805 - Rules and regulations
Title 27 published on 04-Apr-2017 04:07The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 41 after this date.2016-12-22; vol. 81 # 246 - Thursday, December 22, 201681 FR 94186 - Amendments To Streamline Importation of Distilled Spirits, Wine, Beer, Malt Beverages, Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes and Facilitate Use of the International Trade Data System
81 FR 40404 - Amendments To Streamline Importation of Distilled Spirits, Wine, Beer, Malt Beverages, Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes, and Facilitate Use of the International Trade Data System
typeregulations.gov FR Doc.2016-14359 RIN1513-AC15 Docket No.TTB-2016-0004 Notice No.159 DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Notice of proposed rulemaking. Comments must be received on or before August 22, 2016. 27 CFR Parts 1, 4, 5, 7, 26, 27, and 41 SummaryIn this document, the Alcohol and Tobacco Tax and Trade Bureau (TTB) proposes to amend its regulations governing the importation of distilled spirits, wine, beer and malt beverages, tobacco products, processed tobacco, and cigarette papers and tubes. The proposed amendments are intended to clarify and streamline import procedures, and support the implementation of the International Trade Data System and the filing of import information electronically in conjunction with an electronic import filing with U.S. Customs and Border Protection (CBP). The proposed amendments include providing the option for importers to file import-related data electronically when filing entry or entry summary data electronically with CBP, as an alternative to the current TTB requirements that importers submit paper documents to CBP upon importation.
27 CFR 41.101 — General.