27 C.F.R. § 41.73

Current through May 31, 2024

Section 41.73 - Notice for cigars

Before removal subject to internal revenue tax, every package of cigars, except as provided in § 41.75 , shall have adequately imprinted on it, or on a label securely affixed to it-

(a) The designation "cigars";

(b) The quantity of cigars contained in the package; and

(c) For small cigars, the classification of the product for tax purposes (i.e., either "small" or "little").

27 C.F.R. § 41.73

Sec. 202, Pub. L. 85-859, 72 Stat. 1422 ( 26 U.S.C. 5723 )

T.D. ATF-80, 46 FR 18310, 3/24/1981. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, 8/26/2004