Liability for and Payment of Taxes

  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. Taxes
  8. Liability for and Payment of Taxes

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Section
41.40

Persons liable for tax.

Section
41.41

Determination and payment of tax.