---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchB/part46"
level: "part"
label: "Part 46"
heading: "Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchB-part46"
sections_count: 63
---

# Part 46 — Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter I — Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter B — Tobacco

## Contents

- [Subpart A — Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes](/cfr/27/chI-subchB-part46-subpartA.md)
- [Subpart B — Administrative Provisions](/cfr/27/chI-subchB-part46-subpartB.md)
- [Subpart C — Disaster Loss Claims](/cfr/27/chI-subchB-part46-subpartC.md)
- [Subpart D — Rules for Special (Occupational) Tax](/cfr/27/chI-subchB-part46-subpartD.md)
- [Subpart E-F — Subparts E-F [Reserved]](/cfr/27/chI-subchB-part46-subpartE-F.md)
- [Subpart G — Dealers in Tobacco Products](/cfr/27/chI-subchB-part46-subpartG.md)