§ 41.105 Prepayment of tax.
FederalRegulations
Ask Donna
How this section applies to your facts.
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 › § 41.105: § 41.105 Prepayment of tax.
Text
To prepay, in Puerto Rico, the internal revenue tax imposed by 26 U.S.C. 7652(a) on tobacco products and cigarette papers and tubes of Puerto Rican manufacture to be shipped to the United States, the shipper must file, or cause to be filed, a tax return, TTB F 5000.25, with full remittance of the tax which will become due on those products.
(Approved by the Office of Management and Budget under control number 1513-0090)
[T.D. ATF-444, 73 FR 16756, Mar. 31, 2008]
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.