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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.45.35 Liability for tax

Current as of January 02, 2025 | Updated by Findlaw Staff

The manufacturer who removes tobacco products, or cigarette papers or tubes under this part shall be liable for the taxes imposed thereon by 26 U.S.C. 5701, until such tobacco products, or cigarette papers or tubes are received by the Federal agency. Any person who possesses tobacco products, or cigarette papers or tubes in violation of 26 U.S.C. 5751(a)(1) or (2), shall be liable for a tax equal to the tax on such articles.

(Authority:  72 Stat. 1417, 1424;  26 U.S.C. 5703, 5751)

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.45.35 Liability for tax - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-45-35/

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