27 C.F.R. § 40.453

Current through May 31, 2024

Section 40.453 - Use of the United States

A manufacturer of cigarette papers and tubes may remove cigarette papers and tubes covered under bond, without payment of tax, for use of the United States. Such removal shall be in accordance with the provisions of part 45 of this chapter.

27 C.F.R. § 40.453

72 Stat. 1418; 26 U.S.C. 5704

26 FR 8174, 8/31/1961. Redesignated at 40 FR 16835, 4/15/1975, and further redesignated at 54 FR 48839, 11/27/1989, and further redesignated by T.D. ATF-460, 66 FR 39093, 7/27/2001, as amended by T.D. ATF-469, 66 FR 56758, 11/13/2001