1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 45
  5. subpart A
  6. § 45.1

Collapse to view only § 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

§ 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

This part contains the regulations relating to the removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

[T.D. 6871, 31 FR 57, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

AUTHORITY: 26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763, 6109, 6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h).

SOURCE: Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.

CITE AS: 27 CFR 45.1