§ 40.161. Determination of tax and method of payment.

88 words·~1 min read·/us/cfr/t27/s§ 40.161·

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Except for removals in bond and transfers in bond, as authorized by law, the taxes imposed on tobacco products by section 5701, I.R.C., shall be determined at the time of removal of such products and paid on the basis of a return, in accordance with the provisions of this part. (72 Stat. 1417; 26 U.S.C. 5703) \[T.D. 6929, 32 FR 13866, Oct. 5, 1967. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986\]

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U.S. Code

Liability for tax and method of payment
§ 5703

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72 Stat. 1417
T.D. 6929

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§ 40.161

Determination of tax and method of payment.

U.S.C.§ 5703

Stat.72 Stat. 1417

Treas. Dec.T.D. 6929

Cites 3Cited by 0 across 0 sources