27 CFR 41.109
§ 41.109 Bond required for deferred taxpayment.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
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- Citation
- 27 CFR 41.109, § 41.109 Bond required for deferred taxpayment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118113
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Full text
Where a manufacturer of tobacco products in Puerto Rico desires to defer payment in Puerto Rico of the internal revenue tax imposed by 26 U.S.C. 7652(a), on tobacco products of Puerto Rican manufacture coming into the United States, he shall file a bond, TTB F 5210.12, with the appropriate TTB officer, in accordance with the provisions of this subpart. Such bond shall be conditioned on the payment, at the time and in the manner prescribed in this subpart, of the full amount of tax computed under the provisions of this subpart with respect to tobacco products which are released for shipment to the United States on computation of tax. All taxes which are computed under the provisions of this subpart shall be chargeable against the bond, until such taxes are paid, as provided in § 41.112. The bond shall show the location of the factory from which the tobacco products to which it relates are to be shipped.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.