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

View all text of Subpart A [§ 45.1 - § 45.1]

§ 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