---
kind: "section"
citation: "27 C.F.R. § 41.105"
title: "27"
number: "41.105"
heading: "Prepayment of tax."
url: "https://uscodex.org/cfr/27/41.105"
---

# §41.105. Prepayment of tax.


To prepay, in Puerto Rico, the internal revenue tax imposed by [26 U.S.C. 7652(a)](/usc/26/7652.md?p=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.


## Notes

### Amendments

[T.D. ATF-444, 73 FR 16756, Mar. 31, 2008]

### Authority

Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

### Amendments

[T.D. ATF-444, 73 FR 16756, Mar. 31, 2008]