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CFR 27
Alcohol, Tobacco Products and Firearms
Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
Tobacco
Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes
Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
Penalties
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Section
46.16
Penalties.