CFR›Title 27›Chapter I›Part 45›Subpart D ContainsSections 45.31–45.37CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart D—Removals Sections 45.31 § 45.31 Removals for delivery to a Federal agency. 45.32 § 45.32 Under manufacturer's bond. 45.33 § 45.33 Return of shipment to factory. 45.34 § 45.34 Loss or shortage in shipment. 45.35 § 45.35 Liability for tax. 45.36 § 45.36 Payment of tax. 45.37 § 45.37 Assessment. SourceT.D. 6871, 31 FR 57, Jan. 14, 1966, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Previous C Subpart C—Administrative Provisions Next E Subpart E—Packaging Requirements