Daily eCFR

§ 45.1 Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

27 CFR 45.1

Citation27 CFR 45.1

CorpusDaily eCFR

Displayed edition2026-09-15

Last updated2026-09-15

§ 45.1 Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

This part contains the regulations relating to the removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

[T.D. 6871, 31 FR 57, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

Authority26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763, 6109, 6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h).

SourceRedesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.