27 C.F.R. § 41.41

Current through May 31, 2024

Section 41.41 - Determination and payment of tax

Tobacco products and cigarette papers and tubes imported or brought into the United States, on which internal revenue taxes are due and payable, are not eligible for release from customs custody until those taxes have been determined.

27 C.F.R. § 41.41

78 FR 38569, 6/27/2013

Effective Date Note: At 78 FR 38569, June 27, 2013, § 41.41 was revised, effective Aug. 26, 2013 through Aug. 26, 2016.