27 CFR 41.105 – Prepayment of tax
Current as of: 2024 | Check for updates
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To prepay, in Puerto Rico, the internal revenue tax imposed by 26 U.S.C. § 7652(a) on tobacco products and cigarette papers and tubes of Puerto Rican manufacture to be shipped to the United States, the shipper must file, or cause to be filed, a tax return, TTB F 5000.25, with full remittance of the tax which will become due on those products.