CFR > Title 27 > Chapter I > Subchapter B > Part 41 > Subpart G > Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes
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§ 41.105 | Prepayment of tax |
§ 41.106 | Record of shipment by taxpayer |
Terms Used In CFR > Title 27 > Chapter I > Subchapter B > Part 41 > Subpart G > Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Counterclaim: A claim that a defendant makes against a plaintiff.
- Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Trustee: A person or institution holding and administering property in trust.