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Deferred Payment of Tax in Puerto Rico on Tobacco Products | Midpage
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Code of Federal Regulations
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Subchapter B
Part 41
Subpart G
ECFR82e2551b74ec23b
Deferred Payment of Tax in Puerto Rico on Tobacco Products
41.109
Bond required for deferred taxpayment.
41.110
Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
41.111
Verification of bond and agreement to pay tax.
41.112
Tax return.
41.113
Return periods.
41.114
Time for filing.
41.114a
Qualification for extended deferral.
41.115
Remittance with return.
41.115a
Payment of tax by electronic fund transfer.
41.116
Default.
41.117-41.118
[Reserved]
41.119
Corporate surety.
41.120
Deposit of securities in lieu of corporate surety.
41.121
Amount and account of bond.
41.122
Strengthening bond.
41.123
Superseding bond.
41.124
Extension of coverage of bond.
41.125
Approval of bond and extension of coverage of bond.
41.126
Termination of bond.
41.127
Application of surety for relief from bond.
41.128
Relief of surety from bond.
41.129
Release of pledged securities.
41.135-41.138
[Reserved]
41.139
Records.
41.140
Taxpayment in the United States.
41.141
Reports.