27 CFR Parts 40 to 399 covers alcohol and tobacco tax, manufacturing and processing of cigarette papers, tubes, and tobacco, import/export of tobacco products, manufacturing of excise taxes, firearms, and ammunition, permit proceedings, processes, procedures, and more.Code of Federal Regulations Title 27, Volume 2, April 1, 2015Containing parts Parts 40 to 399Part 40; MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCOPart 41; IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCOPart 44; EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAXPart 45; REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATESPart 46; MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESPart 53; MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITIONPart 70; PROCEDURE AND ADMINISTRATIONPart 71; RULES OF PRACTICE IN PERMIT PROCEEDINGSPart 72; DISPOSITION OF SEIZED PERSONAL PROPERTYPart 73; ELECTRONIC SIGNATURES; ELECTRONIC SUBMISSION OF FORMSParts 194-399; Reserved