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, 2015 Containing parts Parts 40 to 399 Part 40; MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Part 41; IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Part 44; EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Part 45; REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Part 46; MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Part 53; MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Part 70; PROCEDURE AND ADMINISTRATION Part 71; RULES OF PRACTICE IN PERMIT PROCEEDINGS Part 72; DISPOSITION OF SEIZED PERSONAL PROPERTY Part 73; ELECTRONIC SIGNATURES; ELECTRONIC SUBMISSION OF FORMS Parts 194-399; Reserved