DEFERRED PAYMENT OF TAX IN PUERTO RICO ON TOBACCO PRODUCTS
- Section 41.109 - Bond required for deferred taxpayment
- Section 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment
- Section 41.111 - Verification of bond and agreement to pay tax
- Section 41.112 - Tax return
- Section 41.113 - Return periods
- Section 41.114 - Time for filing
- Section 41.114a - Qualification for extended deferral
- Section 41.115 - Remittance with return
- Section 41.115a - Payment of tax by electronic fund transfer
- Section 41.116 - Default
- Section 41.117-41.118 - Reserved
- Section 41.119 - Corporate surety
- Section 41.120 - Deposit of securities in lieu of corporate surety
- Section 41.121 - Amount and account of bond
- Section 41.122 - Strengthening bond
- Section 41.123 - Superseding bond
- Section 41.124 - Extension of coverage of bond
- Section 41.125 - Approval of bond and extension of coverage of bond
- Section 41.126 - Termination of bond
- Section 41.127 - Application of surety for relief from bond
- Section 41.128 - Relief of surety from bond
- Section 41.129 - Release of pledged securities
- Section 41.135-41.138 - Reserved
- Section 41.139 - Records
- Section 41.140 - Taxpayment in the United States
- Section 41.141 - Reports