§ 41.105. Prepayment of tax.

81 words·~1 min read·/us/cfr/t27/s§ 41.105·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

To prepay, in Puerto Rico, the internal revenue tax imposed by 26 U.S.C. 7652(a) on tobacco products and cigarette papers and tubes of Puerto Rican manufacture to be shipped to the United States, the shipper must file, or cause to be filed, a tax return, TTB F 5000.25, with full remittance of the tax which will become due on those products. (Approved by the Office of Management and Budget under control number 1513-0090) \[T.D. ATF-444, 73 FR 16756, Mar. 31, 2008\]

Connections1 cite this · traces to 1

Cited by 1 section

Rules and Regulations
Notice of amendment to system of records

Traces to 1 document

U.S. Code

Shipments to the United States
§ 7652

Citation graph

cites case law

§ 41.105

Prepayment of tax.

Fed. Reg.×1

U.S.C.§ 7652

Cites 1Cited by 1 across 1 source