Current through September 30, 2024
Section 41.72c - Package use-up rule(a) During the period from June 22, 2009, through March 23, 2010, an importer of tobacco products may remove packages of pipe tobacco or roll-your-own tobacco that do not meet the requirements of § 41.72a(a) or § 41.72b(a) , provided that such packages bear the designation "Tax Class L" (to designate pipe tobacco) or "Tax Class J" (to designate roll-your-own tobacco) and were in use prior to June 22, 2009.(b) During the period from June 22, 2009, through March 23, 2010, an importer may remove roll-your-own tobacco for which the applicable designation is "cigar tobacco," "cigarette wrapper," or "cigar wrapper" even if the packages of such products do not meet the requirements of § 41.72b .T.D. TTB-81, 74 FR 48654, 9/24/2009