[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: 27CFR41.39]

[Page 70-71]
 
            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 D_Taxes
 
Sec.  41.39  Determination of sale price of large cigars.

    The tax imposed on large cigars is computed based on the sale price 
(the price for which the large cigars are sold by the importer or 
manufacturer). In addition to money, goods or services exchanged for 
cigars may be considered as part of the sale price. See Sec.  40.22(b) 
of

[[Page 71]]

this chapter for information on determining the sale price in special 
cases.

[T.D. ATF-420, 64 FR 71944, Dec. 22, 1999; T.D. ATF-422, 64 FR 71948, 
Dec. 22, 1999; T.D. ATF-422a, 65 FR 15058, Mar. 31, 2000; T.D. ATF-460, 
66 FR 39093, July 27, 2001]

                   Liability for and Payment of Taxes