# 27 C.F.R. § 41.105 (2026): Prepayment of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_105

## Section

- **Citation:** 27 C.F.R. § 41.105 (2026)
- **Heading:** Prepayment of tax
- **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 / § 41.105: § 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]

## 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_105. Check the current official text before relying on it. Not legal advice.