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Regulations last checked for updates: Jun 18, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All Titles
Title 27
Chapter I
Part 41
Subpart D - Subpart D—Taxes
TAX RATES
§ 41.30 - Pipe tobacco and roll-your-own tobacco tax rates.
§ 41.31 - Cigar tax rates.
§ 41.32 - Cigarette tax rates.
§ 41.33 - Smokeless tobacco tax rates.
§ 41.34 - Cigarette papers.
§ 41.35 - Cigarette tubes.
CLASSIFICATION OF LARGE CIGARS AND CIGARETTES
§ 41.37 - [Reserved]
§ 41.38 - Cigarettes.
§ 41.39 - Determination of sale price of large cigars.
LIABILITY FOR AND PAYMENT OF TAXES
§ 41.40 - Persons liable for tax.
§ 41.41 - Determination and payment of tax.
EXEMPTIONS FROM TAXES AND PERMITS
§ 41.50 - Exemptions.
ASSESSMENT OF TAXES
§ 41.60 - Assessment.
CUSTOMS' COLLECTION OF TAXES
§ 41.62 - Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
§ 41.63 - Payment of tax by electronic fund transfer.
authority:
26 U.S.C. 5701-5705
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5708
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5712
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5713
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5721
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5741
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5754
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6301
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6313
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6402
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6404
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7101
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7212
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7342
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7606
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7805
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31 U.S.C. 9301
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9303
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9304
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9306
source:
Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.
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