Part 46 — Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes
- Subpt. A Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes §§46.1 to 46.16
- Subpt. B Administrative Provisions §§46.21 to 46.22
- Subpt. C Disaster Loss Claims §§46.71 to 46.81
- Subpt. D Rules for Special (Occupational) Tax §§46.91 to 46.138
- Subpt. E-F Subparts E-F [Reserved]
- Subpt. G Dealers in Tobacco Products §§46.161 to 46.168