[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: 27CFR41.115]

[Page 82]
 
            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.  41.115  Remittance with return.

    Remittance of the full amount of internal revenue tax computed 
during the return period shall accompany the return, except as 
prescribed in Sec.  41.115a. Such remittance may be in any form the 
appropriate TTB officer is authorized to accept under the provisions of 
Sec.  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]