Prepayment of tax.

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Tobacco
  6. Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
  7. Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
  8. Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes
  9. Prepayment of tax.

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§ 41.105 Prepayment of tax.

To prepay, in Puerto Rico, the internal revenue tax imposed by 26 U.S.C. 7652(a) on tobacco products and cigarette papers and tubes of Puerto Rican manufacture to be shipped to the United States, the shipper must file, or cause to be filed, a tax return, TTB F 5000.25, with full remittance of the tax which will become due on those products.

(Approved by the Office of Management and Budget under control number 1513-0090)

[T.D. ATF-444, 73 FR 16756, Mar. 31, 2008]


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