Determination and Payment of Taxes 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. Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
  7. Operations by Manufacturers of Tobacco Products
  8. Determination and Payment of Taxes on Tobacco Products

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Section
40.161

Determination of tax and method of payment.

Section
40.162

Semimonthly tax return.

Section
40.163

Semimonthly tax return periods.

Section
40.164

Special rule for taxes due for the month of September.

Section
40.165

Times for filing semimonthly return.

Section
40.165a

Payment of tax by electronic fund transfer.

Section
40.166

Default, prepayment of tax required.

Section
40.167

Prepayment tax return.

Section
40.168

Remittance with return.

Section
40.169

Employer identification number.

Section
40.170

Application for employer identification number.

Section
40.171

Execution and filing of Form SS-4.