27 C.F.R. PART 45--REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES


TITLE 27--Alcohol, Tobacco Products and Firearms

CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER B--TOBACCO

PART 45--REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES

rule

Subpart A--SCOPE OF REGULATIONS

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

Subpart B--DEFINITIONS

�45.11
Meaning of terms.
rule

Subpart C--ADMINISTRATIVE PROVISIONS

�45.21
Alternate methods or procedures.
�45.22
Emergency variations from requirements.
�45.23
Authority of appropriate TTB officers to enter premises.
�45.24
Interference with administration.
�45.25
Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal.
�45.26
Delegations of the Administrator.
�45.27
Forms prescribed.
rule

Subpart D--REMOVALS

�45.31
Removals for delivery to a Federal agency.
�45.32
Under manufacturer's bond.
�45.33
Return of shipment to factory.
�45.34
Loss or shortage in shipment.
�45.35
Liability for tax.
�45.36
Payment of tax.
�45.37
Assessment.
rule

Subpart E--PACKAGING REQUIREMENTS

�45.41
Packages.
�45.42
Mark.
�45.43
Notice for smokeless tobacco.
�45.44
Notice for cigars.
�45.45
Notice for cigarettes.
�45.45a
Notice for pipe tobacco.
�45.45b
Notice for roll-your-own tobacco.
�45.45c
Package use-up rule.
�45.46
Tax-exempt label.
rule

Subpart F--RECORDS

�45.51
Supporting records.
rule























chanrobles.com


ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com