§ 41.41. Determination and payment of tax.
43 words·~1 min read·
/us/cfr/t27/s§ 41.41·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Tobacco products and cigarette papers and tubes imported or brought into the United States, on which internal revenue taxes are due and payable, are not eligible for release from customs custody until those taxes have been determined. \[78 FR 38569, June 27, 2013\]