Determination and Payment of Taxes on Tobacco Products | Midpage

Collections
Code of Federal Regulations

ECFRf45bcac9b1b86cf

Determination and Payment of Taxes on Tobacco Products

40.161Determination of tax and method of payment.40.162Semimonthly tax return.40.163Semimonthly tax return periods.40.164Special rule for taxes due for the month of September.40.165Times for filing semimonthly return.40.165aPayment of tax by electronic fund transfer.40.166Default, prepayment of tax required.40.167Prepayment tax return.40.168Remittance with return.40.169Employer identification number.40.170Application for employer identification number.40.171Execution and filing of Form SS-4.