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CFR 27
Alcohol, Tobacco Products and Firearms
Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
Tobacco
Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
Taxes
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Tax Rates
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Classification of Large Cigars and Cigarettes
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Liability for and Payment of Taxes
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Exemptions from Taxes and Permits
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Assessment of Taxes
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Customs' Collection of Taxes