27 C.F.R. § 40.452
Current through November 30, 2024
Cigarette papers and tubes which were made in the United States, exported, and subsequently returned to the United States, may be removed from customs custody for transfer to the premises of a manufacturer without payment of the internal revenue tax, upon compliance with part 41 of this chapter.
27 C.F.R. §40.452
72 Stat. 1418; 26 U.S.C. 5704