Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
- Subpart A - APPLICATION OF 26 U.S.C. 6423, AS AMENDED, TO REFUND OR CREDIT OF TAX ON TOBACCO PRODUCTS, AND CIGARETTE PAPERS AND TUBES (§§ 46.10 — 46.16)
- Subpart B - ADMINISTRATIVE PROVISIONS (§§ 46.21 — 46.22)
- Subpart C - DISASTER LOSS CLAIMS (§§ 46.71 — 46.80)
- Subpart D - RULES FOR SPECIAL (OCCUPATIONAL) TAX (§§ 46.91 — 46.132)
- Subpart E-F - Reserved
- Subpart G - DEALERS IN TOBACCO PRODUCTS (§§ 46.161 — 46.168)
- Subpart I - FLOOR STOCKS TAX ON CERTAIN TOBACCO PRODUCTS, CIGARETTE PAPERS, AND CIGARETTE TUBES HELD FOR SALE ON APRIL 1, 2009 (§§ 46.261 — 46.274)