CFR 27-41.40-2013
Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.40:Persons liable for tax.

Standard No.

CFR 27-41.40-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 27-41.40-2013

Scope

The importer of tobacco products or cigarette papers and tubes is liable for the internal revenue taxes imposed thereon by 26 U.S.C. 5701 or 7652, except when tobacco products or cigarette papers or tubes imported or brought into the United States (other than those previously exported and returned) are released from customs custody, without payment of tax as provided under 26 U.S.C. 5704(c). Under section 5704(c), tobacco products and cigarette papers and tubes, imported or brought into the United States,

CFR 27-41.40-2013 history

• 2013 CFR 27-41.40-2013 Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.40:Persons liable for tax.