---
kind: "section"
citation: "27 C.F.R. § 40.359"
title: "27"
number: "40.359"
heading: "Employer identification number."
url: "https://uscodex.org/cfr/27/40.359"
---

# §40.359. Employer identification number.


The employer identification number (EIN) (defined at [26 CFR 301.7701-12](/cfr/26/301.7701-12.md)) of a manufacturer of cigarette papers and/or tubes who has been assigned such a number shall be shown on each semimonthly tax return, TTB Form 5000.24, and special tax return (including amended returns), TTB Form 5630.5, filed under this subpart. Failure of the taxpayer to include the EIN on TTB Form 5000.24 may result in assertion and collection of the penalty specified in [§ 70.113](/cfr/27/70.113.md) of this chapter. Failure of the taxpayer to include the EIN on TTB Form 5630.5 may result in the imposition of the penalty specified in [27 CFR 70.113](/cfr/27/70.113.md) of this chapter.


## Notes

### Source

Source: T.D. ATF-384, 61 FR 54085, Oct. 17, 1996, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.