[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR41.112]

[Page 80-81]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 41_IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table 
 
Subpart G_Puerto Rican Tobacco Products and Cigarette Papers and Tubes, 
                     Brought Into the United States
 
Sec.  41.112  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 TTB Form 5000.25 in 
duplicate, and file the original with the appropriate TTB officer, and 
maintain one copy for the file for each semimonthly return period. The 
bonded manufacturer shall execute the return, TTB Form 5000.25, under 
the penalties of perjury. He shall file a return for

[[Page 81]]

each return period at the time specified in Sec.  41.114, regardless of 
whether tax is due for that return period. However, where the 
appropriate TTB officer, 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. Redesignated and amended 
by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]