# 27 C.F.R. § 41.112 (2026): Tax return

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_112

## Section

- **Citation:** 27 C.F.R. § 41.112 (2026)
- **Heading:** Tax return
- **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 / § 41.112: § 41.112   Tax return.

## Text

The internal revenue taxes imposed by 26 U.S.C. 7652(a), with respect to tobacco products manufactured in Puerto Rico and shipped to the United States on computation of tax under the provisions of this subpart shall be paid on the basis of a semimonthly tax return. The bonded manufacturer of such products shall prepare TTB Form 5000.25 in duplicate, and file the original with the appropriate TTB officer, and maintain one copy for the file for each semimonthly return period. The bonded manufacturer shall execute the return, TTB Form 5000.25, under the penalties of perjury. He shall file a return for each return period at the time specified in § 41.114, regardless of whether tax is due for that return period. However, where the appropriate TTB officer, grants specific authorization, the bonded manufacturer need not file a tax return during the term of such authorization for any period in which tax liability was not incurred under the provisions of this subpart.
(Approved by the Office of Management and Budget under control number 1512-0497)
[T.D. ATF-40, 42 FR 5006, Jan. 26, 1977, as amended by T.D. ATF-125, 48 FR 2123, Jan. 18, 1983; T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-277, 53 FR 45269, Nov. 9, 1988. 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_112. Check the current official text before relying on it. Not legal advice.