[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.67]

[Page 923]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 44_EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
 
                            Subpart C_General
 
Sec. 44.67  Payment of tax.

    (a) General. The taxes on tobacco products, and cigarette papers and 
tubes with respect to which the evidence described in Sec. 44.66 is not 
timely furnished shall become immediately due and payable. The taxes 
shall be paid to ATF, with sufficient information to identify the 
taxpayer, the nature and purpose of the payment, and the articles 
covered by the payment. (ATF Form 5000.24 may be used for this purpose.)
    (b) Large cigars. The amount of tax liability on large cigars shall 
be based on the maximum tax rate prescribed in Sec. 40.21 of this part, 
unless the person liable for the tax establishes that a lower tax rate 
is applicable.

(All recordkeeping requirements have been approved under OMB Control No. 
1512-0180)

[T.D. ATF-80, 46 FR 18311, Mar. 24, 1981, as amended by T.D. ATF-232, 51 
FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. 
ATF-251, 52 FR 19341, May 22, 1987; T.D. ATF-307, 55 FR 52745, Dec. 21, 
1990; T.D. ATF-460, 66 FR 39093, July 27, 2001]