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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 I - Subpart I—Claims
GENERAL
§ 41.161 - Abatement of assessment.
§ 41.162 - Losses caused by disaster occurring after September 2, 1958.
§ 41.163 - Refund of tax.
TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES LOST OR DESTROYED
§ 41.165 - Action by taxpayer.
TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES WITHDRAWN FROM THE MARKET
§ 41.170 - Reduction of tobacco products to materials; TTB action.
§ 41.171 - Reduction of tobacco products to materials, action by appropriate TTB officer.
§ 41.172 - Return to nontaxpaid status, action by taxpayer.
§ 41.173 - Return to nontaxpaid status, action by appropriate TTB officer.
§ 41.174 - Disposition of tobacco products and cigarette papers and tubes, and schedule.
authority:
26 U.S.C. 5701-5705
,
5708
,
5712
,
5713
,
5721
,
5741
,
5754
,
5761
,
6301
,
6109
,
6302
,
6313
,
6402
,
6404
,
7101
,
7212
,
7342
,
7606
,
7651
,
7652
,
7805
;
31 U.S.C. 9301
,
9303
,
9304
,
9306
source:
Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.
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