# 27 C.F.R. § 41.101 (2026): General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_101

## Section

- **Citation:** 27 C.F.R. § 41.101 (2026)
- **Heading:** General
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 41: IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO / Subpart G: Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States / § 41.101: § 41.101   General.

## Text

(a) Tobacco products and cigarette papers and tubes manufactured in Puerto Rico which are brought into the United States and withdrawn for consumption or sale are subject to the tax imposed by 26 U.S.C. 7652(a), at the rates set forth in 26 U.S.C. 5701.
(b) The excise taxes collected on tobacco products and cigarette papers and tubes manufactured in Puerto Rico are covered into the Treasury of Puerto Rico. Tobacco products and cigarette papers and tubes are considered as manufactured in Puerto Rico for purposes of 26 U.S.C. 7652(a)(3) if the sum of the cost or value of the materials produced in Puerto Rico, plus the direct costs of processing operations performed in Puerto Rico, equals or exceeds 50 percent of the value of the product when it is brought into the United States.
(c) The excise tax on tobacco products and cigarette papers and tubes of Puerto Rican manufacture may be prepaid in Puerto Rico prior to shipment of such articles to the United States in accordance with § 41.105. In the case of tobacco products such tax may be paid in Puerto Rico on the basis of a semi-monthly return in accordance with the applicable provisions of this subpart.
(68A Stat. 907, as amended, 72 Stat. 1417, 1418, as amended (26 U.S.C. 7652, 5703, 5704))
[T.D. ATF-206, 50 FR 15888, Apr. 23, 1985, as amended by T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986; T.D. ATF-246, 52 FR 669, Jan. 8, 1987; T.D. ATF-422, 64 FR 71950, Dec. 22, 1999. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

## Nearby sections

- [27 C.F.R. § 41.101 (2026) § 41.101   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_101.md)
- [27 C.F.R. § 41.105 (2026) § 41.105   Prepayment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_105.md)
- [27 C.F.R. § 41.106 (2026) § 41.106   Record of shipment by taxpayer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_106.md)
- [27 C.F.R. § 41.109 (2026) § 41.109   Bond required for deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_109.md)
- [27 C.F.R. § 41.110 (2026) § 41.110   Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_110.md)
- [27 C.F.R. § 41.111 (2026) § 41.111   Verification of bond and agreement to pay tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_111.md)
- [27 C.F.R. § 41.112 (2026) § 41.112   Tax return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_112.md)
- [27 C.F.R. § 41.113 (2026) § 41.113   Return periods.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_113.md)
- [27 C.F.R. § 41.114 (2026) § 41.114   Time for filing.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_114.md)
- [27 C.F.R. § 41.114a (2026) § 41.114a   Qualification for extended deferral.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_114a.md)
- [27 C.F.R. § 41.115 (2026) § 41.115   Remittance with return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_115.md)
- [27 C.F.R. § 41.115a (2026) § 41.115a   Payment of tax by electronic fund transfer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_115a.md)
- [27 C.F.R. § 41.116 (2026) § 41.116   Default.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_116.md)
- [27 C.F.R. § 41.119 (2026) § 41.119   Corporate surety.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_119.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_101. Check the current official text before relying on it. Not legal advice.