Report--Manufacturer of Tobacco Products or Cigarette Papers and Tubes; Report--Manufacturer of Processed Tobacco

The Internal Revenue Code at 26 U.S.C. 5722 requires that every manufacturer of tobacco products, cigarette papers and tubes, or processed tobacco make reports containing such information, in such form, at such times, and for such periods as the Secretary of the Treasury shall by regulation prescribe. The TTB regulations at 27 CFR 40.202, 40.422, and 40.522 prescribe, as appropriate, the use of TTB F 5210.5 to report tobacco products and cigarette papers and tubes manufactured, received, and removed per month, and the use of TTB F 5250.1 to report all processed tobacco manufactured, received, and removed per month. TTB uses the collected information to ensure that Federal excise taxes have been properly paid and that manufacturers are in compliance with applicable Federal law and regulations.

The latest form for Report--Manufacturer of Tobacco Products or Cigarette Papers and Tubes; Report--Manufacturer of Processed Tobacco expires 2021-02-28 and can be found here.

Report - Manufacturer of Tobacco Products or Cigarette Papers and Tubes

Federal Enterprise Architecture: General Government - Taxation Management

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