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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. |
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