Title 27

PART 45

Part 45 - Removal Of Tobacco Products And Cigarette Papers And Tubes, Without Payment Of Tax, For Use Of The United States

PART 45 - REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Authority:26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763, 6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h). Source:Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001. Editorial Note:Nomenclature changes to part 45 appear by T.D. ATF-460, 66 FR 39093, July 27, 2001.

• Authority: 26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763, 6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h).
• Source: Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.

27:2.0.1.1.4.1	SUBPART A	Subpart A - Scope of Regulations
27:2.0.1.1.4.1.121.1	SECTION 45.1	45.1 Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.
27:2.0.1.1.4.2	SUBPART B	Subpart B - Definitions
27:2.0.1.1.4.2.121.1	SECTION 45.11	45.11 Meaning of terms.
27:2.0.1.1.4.3	SUBPART C	Subpart C - Administrative Provisions
27:2.0.1.1.4.3.121.1	SECTION 45.21	45.21 Alternate methods or procedures.
27:2.0.1.1.4.3.121.2	SECTION 45.22	45.22 Emergency variations from requirements.
27:2.0.1.1.4.3.121.3	SECTION 45.23	45.23 Authority of appropriate TTB officers to enter premises.
27:2.0.1.1.4.3.121.4	SECTION 45.24	45.24 Interference with administration.
27:2.0.1.1.4.3.121.5	SECTION 45.25	45.25 Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal.
27:2.0.1.1.4.3.121.6	SECTION 45.26	45.26 Delegations of the Administrator.
27:2.0.1.1.4.3.121.7	SECTION 45.27	45.27 Forms prescribed.
27:2.0.1.1.4.4	SUBPART D	Subpart D - Removals
27:2.0.1.1.4.4.121.1	SECTION 45.31	45.31 Removals for delivery to a Federal agency.
27:2.0.1.1.4.4.121.2	SECTION 45.32	45.32 Under manufacturer's bond.
27:2.0.1.1.4.4.121.3	SECTION 45.33	45.33 Return of shipment to factory.
27:2.0.1.1.4.4.121.4	SECTION 45.34	45.34 Loss or shortage in shipment.
27:2.0.1.1.4.4.121.5	SECTION 45.35	45.35 Liability for tax.
27:2.0.1.1.4.4.121.6	SECTION 45.36	45.36 Payment of tax.
27:2.0.1.1.4.4.121.7	SECTION 45.37	45.37 Assessment.
27:2.0.1.1.4.5	SUBPART E	Subpart E - Packaging Requirements
27:2.0.1.1.4.5.121.1	SECTION 45.41	45.41 Packages.
27:2.0.1.1.4.5.121.2	SECTION 45.42	45.42 Mark.
27:2.0.1.1.4.5.121.3	SECTION 45.43	45.43 Notice for smokeless tobacco.
27:2.0.1.1.4.5.121.4	SECTION 45.44	45.44 Notice for cigars.
27:2.0.1.1.4.5.121.5	SECTION 45.45	45.45 Notice for cigarettes.
27:2.0.1.1.4.5.121.6	SECTION 45.45a	45.45a Notice for pipe tobacco.
27:2.0.1.1.4.5.121.7	SECTION 45.45b	45.45b Notice for roll-your-own tobacco.
27:2.0.1.1.4.5.121.8	SECTION 45.45c	45.45c Package use-up rule.
27:2.0.1.1.4.5.121.9	SECTION 45.46	45.46 Tax-exempt label.
27:2.0.1.1.4.6	SUBPART F	Subpart F - Records
27:2.0.1.1.4.6.121.1	SECTION 45.51	45.51 Supporting records.

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