# 27 CFR § 41.115: Remittance with return

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-41.115

## Section

- **Citation:** 27 CFR § 41.115
- **Heading:** Remittance with return
- **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 > Deferred Payment of Tax in Puerto Rico on Tobacco Products

## Text

Remittance of the full amount of internal revenue tax computed during the return period shall accompany the return, except as prescribed in § 41.115a. Such remittance may be in any form the appropriate TTB officer is authorized to accept under the provisions of § 70.61 of this chapter (Payment by check or money order) and which is acceptable to that officer. In paying the tax, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
(Aug. 16, 1954, Ch. 736, 68A Stat. 778 (26 U.S.C. 6313) Aug. 16, 1954, ch. 736, 68A Stat. 775 (26 U.S.C. 6301); June 29, 1956, ch. 462, 70 Stat. 391 (26 U.S.C. 6301))
[26 FR 8195, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-77, 46 FR 3009, Jan. 13, 1981; T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-301, 55 FR 47658, Nov. 14, 1990. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

## 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-27-41.115. Check the current official text before relying on it. Not legal advice.