Statutes, codes, and regulations
Code of Federal Regulations
Title 27 - Alcohol, Tobacco Products and FirearmsChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter B - TOBACCOPart 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCOSubpart K - MANUFACTURE OF CIGARETTE PAPERS AND TUBES
TAXES
Section 40.360 - Application for employer identification number

27 C.F.R. § 40.360

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Current through November 30, 2024
Section 40.360 - Application for employer identification number

Each manufacturer of cigarette papers and tubes who has neither secured an EIN nor made application therefor shall file an application on IRS Form SS-4. IRS Form SS-4 may be obtained from any service center director or from any district director. Such application shall be filed on or before the seventh day after the date on which any tax return under this subpart is filed. Each manufacturer shall make application for and shall be assigned only one EIN for all internal revenue purposes.

27 C.F.R. § 40.360

75 Stat. 828; 26 U.S.C. 6109