[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR45.36]

[Page 829]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 45--REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES--Table of Contents
 
                           Subpart D--Removals
 
Sec. 45.36  Payment of tax.

    Any tax which becomes due and payable on tobacco products, and 
cigarette papers and tubes removed under this part shall be paid to 
appropriate ATF officer, with sufficient information to identify the 
taxpayer, the nature and purpose of the payment, and the articles 
covered by the payment: Provided, That a manufacturer of tobacco 
products or cigarette papers or tubes may pay any tax for which he 
becomes liable under this part by an appropriate adjustment in his 
current tax return Form 5000.24. 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.

[T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, 
Dec. 1, 1986, as amended by T.D. ATF-251, 52 FR 19341, May 22, 1987; 
T.D. ATF-472, 67 FR 8880, Feb. 27, 2002]