REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: Jul 11, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All Titles
Title 27
Chapter I
Part 46
Subpart A - Subpart A—Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
GENERAL
§ 46.1 - Scope of regulations in this subpart.
§ 46.2 - Meaning of terms.
§ 46.3 - Applicability to certain credits or refunds.
§ 46.4 - Ultimate burden.
§ 46.5 - Conditions to allowance of credit or refund.
§ 46.6 - Requirements for persons intending to file claim.
CLAIM PROCEDURE
§ 46.7 - Execution and filing of claim.
§ 46.8 - Data to be shown in claim.
§ 46.9 - Time for filing claim.
BOND
§ 46.10 - Bond, Form 2490.
§ 46.11 - Corporate surety.
§ 46.12 - Deposit of securities in lieu of corporate surety.
§ 46.13 - Authority to approve bonds.
§ 46.14 - Termination of liability.
§ 46.15 - Release of pledged securities.
PENALTIES
§ 46.16 - Penalties.
authority:
18 U.S.C. 2341-2346
,
26
.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805;
44 U.S.C. 3504
(h),
49 U.S.C. 782
,
unless
source:
Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!