# 27 CFR § 41.105: Prepayment of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-41.105

## Section

- **Citation:** 27 CFR § 41.105
- **Heading:** Prepayment of tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO > 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 > Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes

## 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 CFR § 41.105 § 41.105 Prepayment of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.105.md)
- [27 CFR § 41.106 § 41.106 Record of shipment by taxpayer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.106.md)
- [27 CFR § 41.109 § 41.109 Bond required for deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.109.md)
- [27 CFR § 41.110 § 41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.110.md)
- [27 CFR § 41.111 § 41.111 Verification of bond and agreement to pay tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.111.md)
- [27 CFR § 41.112 § 41.112 Tax return.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.112.md)
- [27 CFR § 41.113 § 41.113 Return periods.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.113.md)
- [27 CFR § 41.114 § 41.114 Time for filing.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.114.md)
- [27 CFR § 41.114a § 41.114a Qualification for extended deferral.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.114a.md)
- [27 CFR § 41.115 § 41.115 Remittance with return.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.115.md)
- [27 CFR § 41.115a § 41.115a Payment of tax by electronic fund transfer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.115a.md)
- [27 CFR § 41.116 § 41.116 Default.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.116.md)
- [27 CFR § 41.119 § 41.119 Corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.119.md)
- [27 CFR § 41.120 § 41.120 Deposit of securities in lieu of corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-41.105. Check the current official text before relying on it. Not legal advice.