Deferred Payment of Tax in Puerto Rico on Tobacco Products

  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. Deferred Payment of Tax in Puerto Rico on Tobacco Products

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Section
41.109

Bond required for deferred taxpayment.

Section
41.110

Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

Section
41.111

Verification of bond and agreement to pay tax.

Section
41.112

Tax return.

Section
41.113

Return periods.

Section
41.114

Time for filing.

Section
41.114a

Qualification for extended deferral.

Section
41.115

Remittance with return.

Section
41.115a

Payment of tax by electronic fund transfer.

Section
41.116

Default.

Sections
41.117-41.118

§§ 41.117-41.118 [Reserved]

Section
41.119

Corporate surety.

Section
41.120

Deposit of securities in lieu of corporate surety.

Section
41.121

Amount and account of bond.

Section
41.122

Strengthening bond.

Section
41.123

Superseding bond.

Section
41.124

Extension of coverage of bond.

Section
41.125

Approval of bond and extension of coverage of bond.

Section
41.126

Termination of bond.

Section
41.127

Application of surety for relief from bond.

Section
41.128

Relief of surety from bond.

Section
41.129

Release of pledged securities.

Sections
41.135-41.138

§§ 41.135-41.138 [Reserved]

Section
41.139

Records.

Section
41.140

Taxpayment in the United States.

Section
41.141

Reports.