[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR275.112]

[Page 70]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
Subpart G--Puerto Rican Tobacco Products and Cigarette Papers and Tubes, 
                     Brought Into the United States
 
Sec. 275.112  Tax return.

    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 ATF Form 5000.25 in 
duplicate, and file the original with the Chief, Puerto Rico Operations, 
and maintain one copy for the file for each semimonthly return period. 
The bonded manufacturer shall execute the return, ATF Form 5000.25, 
under the penalties of perjury. He shall file a return for each return 
period at the time specified in Sec. 275.114, regardless of whether tax 
is due for that return period. However, where the Regional Director 
(compliance), Bureau of Alcohol, Tobacco and Firearms, Atlanta, GA, 
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]