Source: http://www.law.cornell.edu/cfr/text/27/40.371
Timestamp: 2014-04-16 12:04:08
Document Index: 414358433

Matched Legal Cases: ['art 40', '§ 40', '§ 40', 'art 46', 'arts 40', '§ 5701', '§ 5703', '§ 5704', '§ 5705', '§ 5711', '§ 5712', '§ 5713', '§ 5721', '§ 5722', '§ 5723', '§ 5731', '§ 5734', '§ 5741', '§ 5751', '§ 5753', '§ 5761', '§ 5762', '§ 5763', '§ 6061', '§ 6065', '§ 6109', '§ 6151', '§ 6301', '§ 6302', '§ 6311', '§ 6313', '§ 6402', '§ 6404', '§ 6423', '§ 6676', '§ 6806', '§ 7011', '§ 7212', '§ 7325', '§ 7342', '§ 7502', '§ 7503', '§ 7606', '§ 7805', '§ 9301', '§ 9303', '§ 9304', '§ 9306', 'arts 40']

27 CFR 40.371 - Liability for special tax. | LII / Legal Information Institute
CFR › Title 27 › Chapter I › Subchapter B › Part 40 › Subpart K › Section 40.371 27 CFR 40.371 - Liability for special tax.
There is 1 rule appearing in the Federal Register for 27 CFR 40. View below or at eCFR (GPOAccess)
§ 40.371
Liability for special tax.
Manufacturer of cigarette papers and tubes.
Every manufacturer of cigarette papers and tubes shall pay a special (occupational) tax at a rate specified by § 40.372 of this part. The tax shall be paid on or before July 1. On commencing business, the tax shall be computed from the first day of the month in which liability is incurred, through the following June 30. Thereafter, the tax shall be computed for the entire year (July 1 through June 30).
Each place of business taxable.
A manufacturer of cigarette papers and tubes incurs special tax liability at each place of business in which an occupation subject to special tax is conducted. A place of business means the entire office, plant or area of the business in any one location under the same proprietorship. Passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises are not sufficient separation to require additional special tax, if the divisions of the premises are otherwise contiguous.
Payment of tax.
Special tax must be paid by return. The prescribed return is TTB Form 5630.5t, Special Tax Registration and Return—Tobacco. Special tax returns, with payment of tax, must be filed with TTB in accordance with the instructions on the form and the requirements of subpart D of part 46 of this chapter.
(26 U.S.C. 5731, 5733)
[T.D. ATF-384, 61 FR 54085, Oct. 17, 1996, as amended by T.D. TTB-79, 74 FR 37419, July 28, 2009]
Title 27 published on 2013-04-01The following are only the Rules published in the Federal Register after the published date of Title 27.For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.2013-06-27; vol. 78 # 124 - Thursday, June 27, 201378 FR 38555 - Importer Permit Requirements for Tobacco Products and Processed Tobacco, and Other Requirements for Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes
typeregulations.gov FR Doc.2013-15254 RIN1513-AB37 Docket No.TTB-2013-0006 T.D.TTB-115 Re: Notice No.137 T.D.ATF-421 T.D.ATF-422 ATF Notice Nos. 887 and888 DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Temporary rule; Treasury decision. This temporary rule is effective on August 26, 2013 through August 26, 2016. 27 CFR Parts 40, 41, and 44 SummaryThis temporary rule amends the regulations of the Alcohol and Tobacco Tax and Trade Bureau (TTB) pertaining to permits for importers of tobacco products and processed tobacco by extending the duration of new permits from three years to five years. Based on its experience in the administration and enforcement of importer permits over the past decade, TTB believes that it can gain administrative efficiencies and reduce the burden on industry members, while still meeting the purposes of the limited-duration permit, by extending the permit duration to five years. This temporary rule also makes several technical corrections by amending the definition of “Manufacturer of tobacco products” to reflect a recent statutory change, and by amending a reference to the sale price of large cigars to incorporate a clarification published in a prior TTB temporary rule. Finally, this temporary rule incorporates and reissues TTB regulations pertaining to importer permit requirements for tobacco products, and minimum manufacturing and marking requirements for tobacco products and cigarette papers and tubes, and, as a result, these temporary regulations replace temporary regulations originally published in 1999. TTB is soliciting comments from all interested parties on these regulatory provisions through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register .
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 CodeUSC: Title 26a§ 5701§ 5703§ 5704§ 5705§ 5711§ 5712§ 5713§ 5721§ 5722§ 5723§ 5731§ 5734§ 5741§ 5751§ 5753§ 5761§ 5762§ 5763§ 6061§ 6065§ 6109§ 6151§ 6301§ 6302§ 6311§ 6313§ 6402§ 6404§ 6423§ 6676§ 6806§ 7011§ 7212§ 7325§ 7342§ 7502§ 7503§ 7606§ 7805
U.S. Code: Title 31 - MONEY AND FINANCE§ 9301 - Definitions§ 9303 - Use of eligible obligations instead of surety bonds§ 9304 - Surety corporations§ 9306 - Surety corporations acting outside area of incorporation and place of principal office
Title 27 published on 2013-04-01The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 40 after this date.2013-06-27; vol. 78 # 124 - Thursday, June 27, 201378 FR 38555 - Importer Permit Requirements for Tobacco Products and Processed Tobacco, and Other Requirements for Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes
78 FR 38646 - Importer Permit Requirements for Tobacco Products and Processed Tobacco, and Other Requirements for Tobacco Products, Processed Tobacco and Cigarette Papers and Tubes
typeregulations.gov FR Doc.2013-15248 RIN1513-AB37 Docket No.TTB-2013-0006 T.D.ATF-421 T.D.ATF-422 ATF Notice Nos. 887 and888 Notice No.137 Re: T.D.TTB-115 DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Notice of Proposed Rulemaking. Comments must be received on or before August 26, 2013. 27 CFR Parts 40, 41, and 44 SummaryElsewhere in this issue of the Federal Register , by means of a temporary rule, the Alcohol and Tobacco Tax and Trade Bureau (TTB) is amending its regulations pertaining to permits for importers of tobacco products and processed tobacco by extending the duration of new permits from three years to five years. Based on its experience in the administration and enforcement of importer permits over the past decade, TTB believes that it can gain administrative efficiencies and reduce the burden on industry members, while still meeting the purposes of the limited-duration permit, by extending the permit duration to five years. That temporary rule also makes several technical corrections by amending the definition of “Manufacturer of tobacco products” to reflect a recent statutory change, and by amending a reference to the sale price of large cigars to incorporate a clarification published in a prior TTB temporary rule. Finally, the temporary rule published elsewhere in this issue incorporates and reissues TTB regulations pertaining to importer permit requirements for tobacco products, and minimum manufacturing and marking requirements for tobacco products and cigarette papers and tubes, and, as a result, that temporary rule replaces temporary regulations originally published in 1999. The text of the regulations in that temporary rule published elsewhere in this issue of the Federal Register serves as the text of the proposed regulations.