27 CFR 45.36
§ 45.36 Payment of tax.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 45.36, § 45.36 Payment of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118392
- Permanent ID
ys:prov:118392@1- SHA-256
3df676aafeba0ceb4ba4c2915d475c69570319465b800fb9a1375f258284f59e
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Any tax which becomes due and payable on tobacco products, and cigarette papers and tubes removed under this part shall be paid to the appropriate TTB officer, with sufficient information to identify the taxpayer, the nature and purpose of the payment, and the articles covered by the payment: Provided, That a manufacturer of tobacco products or cigarette papers or tubes may pay any tax for which that person becomes liable under this part by an appropriate adjustment in their current tax return Form 5000.24. In paying the tax, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.