Title 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
Chapter I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE


Importation of tobacco products and cigarette papers and tubes. Subpart A_Scope of Regulations Sec. 275.1 Importation of...


Meaning of terms. When used in this part and in forms prescribed under this part, the following terms shall have the meanings given in this section, unless...


Forms prescribed. (a) The Director is authorized to prescribe all forms required by this part. All of the information called for in each form shall be furnished...


Retention of records. All records required to be kept under this part, including copies of claims and schedules, authorizations, notices of release, reports,...


Authority of ATF officers to enter premises. Any ATF officer may enter in the daytime any premises where tobacco products or cigarette papers or tubes are produced or kept...


Interference with administration. Whoever, corruptly or by force or threats of force, endeavors to hinder or obstruct the administration of this part, or endeavors...


Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes. When any Federal, State, or local officer having custody...


Alternate methods or procedures. An importer, on specific approval by the Director as provided in this section, may use an alternate method or procedure in lieu of...


Emergency variations from requirements. The Director may approve methods of operation other than as specified in this part, where he finds that an emergency exists and...


Penalties and forfeitures. Anyone who fails to comply with the provisions of this part becomes liable to the civil and criminal penalties, and forfeitures, provided...


Delegations of the Director. The Director has general authority to take action on all matters under the regulations in this part 275. Some of the authorities in...


Pipe tobacco and roll-your-own tobacco. Tax Rates Pipe tobacco and roll-your-own tobacco are taxed at the following rates...


Cigar tax rates. (a) Cigars are taxed at the following rates under 26...


Cigarette tax rates. Cigarettes are taxed at the following rates under 26...


Smokeless tobacco tax rates. Smokeless tobacco products are taxed at the following rates under 26...


Cigarette papers. Cigarette papers are taxed at the following rates under 26...


Cigarette tubes. Cigarette tubes are taxed at the following rates under 26...


Cigarettes. For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B. (72 Stat. 1414; 26...


Determination of sale price of large cigars. The tax imposed on large cigars is computed based on the sale price (the price for which the large cigars are sold by the...


Persons liable for tax. The importer of tobacco products or cigarette papers and tubes will be liable for the internal revenue taxes imposed thereon by 26 U.S.C. 5701...


Determination and payment of tax. Tobacco products and cigarette papers and tubes, imported or brought into the United States, on which internal revenue taxes are due...


Exemptions. The Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) and Customs Regulations, 19 CFR, chapter I, provide for certain...


Assessment. Whenever any person required by law to pay internal revenue tax on tobacco products or cigarette papers or tubes fails to pay such tax, the tax shall...


Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States. Internal revenue...


Payment of tax by electronic fund transfer. (a) Each importer who was liable, during a calendar year, for a gross amount equal to or exceeding five million dollars in...


Package. All tobacco products, cigarette papers and tubes, except as provided in Sec. 275.75, shall, before removal subject to internal revenue tax, be put up...


Notice for smokeless tobacco. (a) Product designation. Every package of chewing tobacco or snuff shall, before removal subject to internal revenue tax, have...


Notice for pipe tobacco. (a) Product designation. Every package of pipe tobacco shall, before removal subject to internal revenue tax, have adequately...


Notice for roll-your-own tobacco. (a) Product designation. Before removal subject to tax, roll-your- own tobacco must have adequately imprinted on, or on a label...


Package use-up rule. (a) An importer must have used such packaging for roll-your-own tobacco before January 1, 2000. (b) An importer of roll-your-own tobacco...


Notice for cigars. Before removal subject to internal revenue tax, every package of cigars, except as provided in Sec. 275.75, shall have adequately imprinted on it,...


Notice for cigarettes. Every package of cigarettes, except as provided in Sec. 275.75, shall, before removal subject to internal revenue tax, have adequately...


Exemptions. The provisions of this subpart requiring that tobacco products and cigarette papers and tubes be put up in packages and that proper notice be placed on...


Into or Returned to the United States Sec. 275.81 Taxpayment. (a) General. The provisions of this section apply to...


Into or Returned to the United States Sec. 275.82 Restrictions on tobacco products labeled for export. (a) The provisions of this...


Into or Returned to the United States Sec. 275.83 Penalties and forfeiture for products labeled or shipped for export. Except for...


or Returned to the United States Sec. 275.85 Release from customs custody of imported tobacco articles. (a) The provisions of this...


Into or Returned to the United States Sec. 275.85a Release from customs custody of returned articles. (a) Domestically produced...


or Returned to the United States Sec. 275.86 Procedure for release. (a) Every manufacturer of tobacco products and cigarette papers...


Tubes, Brought Into the United States Sec. 275.101 General. (a) Tobacco products and cigarette papers and tubes manufactured in...


Tubes, Brought Into the United States Sec. 275.105 Prepayment of tax. To prepay, in Puerto Rico, the internal revenue tax imposed by...


Tubes, Brought Into the United States Sec. 275.106 Examination and record of shipment by taxpayer. (a) Shipments other than noncommercial...


Tubes, Brought Into the United States Sec. 275.109 Bond required for deferred taxpayment. Where a manufacturer of tobacco products in Puerto...


Tubes, Brought Into the United States Sec. 275.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment. ...


Tubes, Brought Into the United States Sec. 275.111 Agreement to Pay Tax. Upon shipment of tobacco products and cigarette papers or tubes...


Tubes, Brought Into the United States Sec. 275.112 Tax return. The internal revenue taxes imposed by 26 U.S.C. 7652(a), with respect...


Tubes, Brought Into the United States Sec. 275.113 Return periods. Except as provided by Sec. 275.114, the periods to be covered in...


Tubes, Brought Into the United States Sec. 275.114 Time for filing. (a) General rule. Semimonthly tax returns under this subpart shall...


Tubes, Brought Into the United States Sec. 275.114a Qualification for extended deferral. Note: This section applies only to removals made...


Tubes, Brought Into the United States Sec. 275.115 Remittance with return. Remittance of the full amount of internal revenue tax...


Tubes, Brought Into the United States Sec. 275.115a Payment of tax by electronic fund transfer. (a) General. (1) Each taxpayer who...


Tubes, Brought Into the United States Sec. 275.116 Default. Where a check or money order tendered with a semimonthly return for payment...


Tubes, Brought Into the United States Sec. 275.119 Corporate surety. (a) Surety bonds, required under the provisions of this subpart, may...


Tubes, Brought Into the United States Sec. 275.120 Deposit of securities in lieu of corporate surety. In lieu of corporate surety,...


Tubes, Brought Into the United States Sec. 275.121 Amount and Account of bond. (a) Bond amount. Except for the maximum and minimum amounts...


Tubes, Brought Into the United States Sec. 275.122 Strengthening bond. Where the amount of any bond is no longer sufficient under...


Tubes, Brought Into the United States Sec. 275.123 Superseding bond. A bonded manufacturer shall immediately file a new bond to...


Tubes, Brought Into the United States Sec. 275.124 Extension of coverage of bond. An extension of coverage of the bond of a...


Tubes, Brought Into the United States Sec. 275.125 Approval of bond and extension of coverage of bond. The regional director (compliance)...


Tubes, Brought Into the United States Sec. 275.126 Termination of bond. Any bond given under the provisions of this subpart may...


Tubes, Brought Into the United States Sec. 275.127 Application of surety for relief from bond. A surety on any bond given under the provisions...


Tubes, Brought Into the United States Sec. 275.128 Relief of surety from bond. Where the surety on a bond given under the provisions of...


Tubes, Brought Into the United States Sec. 275.129 Release of pledged securities. Securities of the United States, pledged and deposited...


Tubes, Brought Into the United States Sec. 275.139 Records. Every manufacturer of tobacco products and cigarette papers and tubes in...


Tubes, Brought Into the United States Sec. 275.140 Taxpayment in the United States. Every manufacturer of tobacco products or cigarette papers...


Tubes, Brought Into the United States Sec. 275.141 Reports. Every manufacturer of tobacco products or cigarette papers or tubes in...


Abatement of assessment. General A claim for abatement of the unpaid portion of the assessment of any tax on tobacco...


Losses caused by disaster occurring after September 2, 1958. Claims involving internal revenue tax paid or determined and customs duty paid on tobacco products and...


Refund of tax. The taxes paid on tobacco products and cigarette papers and tubes imported or brought into the United States may be refunded (without interest) to...


Action by taxpayer. Where tobacco products and cigarette papers and tubes which have been imported or brought into the United States are lost (otherwise than by...


Reduction of tobacco products to materials; ATF action. (a) General. Where tobacco products and cigarette papers and tubes which have been imported or brought into...


Reduction of tobacco products to materials, action by regional director (compliance). Upon receipt of a schedule of tobacco products and cigarette papers and...


Return to nontaxpaid status, action by taxpayer. (a) General. Where tobacco products and cigarette papers and tubes which have been imported or brought into the...


Return to nontaxpaid status, action by regional director (compliance). Upon receipt of a schedule of tobacco products and cigarette papers and tubes which have...


Disposition of tobacco products and cigarette papers and tubes, and schedule. When an ATF officer is assigned to verify the schedule and supervise destruction...


Records of large cigars. Source: T.D. ATF-40, 42 FR 5007, Jan. 26, 1977, unless otherwise noted. Every person who imports large cigars for...


Availability of records. The records required under Sec. 275.181 shall be kept by the importer at his usual place of business unless otherwise authorized...


Persons required to qualify. Source: T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, unless otherwise noted. Any person who engages in the business...


Application for permit. Except as provided in Sec. 275.192, every person, before commencing business as an importer of tobacco products as defined in Sec....


Transitional rule. Any person who-- (a) Was engaged in the business as an importer of tobacco products before January 1, 2000, and (b) Who files...


Corporate documents. Every corporation, before commencing business as an importer of tobacco products, must furnish with its application for permit,...


Articles of partnership or association. Every partnership or association, before commencing business as an importer of tobacco products, must furnish with...


275.195 Trade name certificate. Every person, before commencing business under a trade name as an importer of tobacco products, must furnish with his application for...


Power of attorney. If the application for permit or any report, return, notice, schedule, or other document required to be executed is to be signed by...


Additional information. The appropriate ATF officer may require such additional information as may be deemed necessary to determine whether the applicant...


Investigation of applicant. Appropriate ATF officers may inquire or investigate to verify the information in connection with an application for a permit....


Notice of contemplated disapproval. If the appropriate ATF officer has reason to believe that the applicant is not entitled to a permit, the appropriate...


Issuance of permit. If the application for permit, together with the required supporting documents, is approved, the appropriate ATF officer will issue a...


Duration of permit. (a) Permits other than temporary permits issued under paragraph (b) of this section will be valid for a period of three years from...


Renewal of permit. Importers wishing to continue operations beyond the expiration of their current permit must renew their permit by making application...


275.203 Retention of permit and supporting documents. The importer must retain the permit, together with the copy of the application and supporting documents...


General. Every tobacco products importer must keep such records and, when required by this part, submit such reports, of the physical receipt and...


Recordkeeping requirements. Any owner, importer, consignee, or their agent who imports, or knowingly causes to be imported, any tobacco product or cigarette...


Reports. (a) Importers must file a monthly report on ATF F 5220.6 in accordance with the format and instructions for the form. (b) The first report(s)...


Filing. All records and reports required by this part will be maintained separately, chronologically by transaction or reporting date, at the importer's...


275.208 Retention. (a) All records and reports required by this part, documents or copies of documents supporting these records or reports, and file copies...


275.220 Change in individual name. Source: T.D. ATF-422, 64 FR 71953, Dec. 22, 1999, unless otherwise noted. Changes...


275.221 Change in trade name. Where there is a change in, or an addition or discontinuance of, a trade name used by an importer of tobacco products...


275.222 Change in corporate name. Where there is a change in the corporate name of an importer of tobacco products, the importer must make application on...


275.223 Fiduciary successor. If an administrator, executor, receiver, trustee, assignee, or other fiduciary, is to take over the business of an importer...


275.224 Transfer of ownership. If a transfer is to be made in ownership of the business of an importer of tobacco products (including a change of any member...


275.225 Change in officers, directors, or stockholders of a corporation. Upon election or appointment (excluding successive reelection...


275.226 Change in control of a corporation. Where the issuance, sale, or transfer of the stock of a corporation operating as an importer of tobacco...


275.227 Change in location. Whenever an importer of tobacco products intends to relocate the principal business office, the importer must, before...




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