§ 44.189. Transfers between factories and export warehouses.

86 words·~1 min read·/us/cfr/t27/s§ 44.189·

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Where tobacco products, and cigarette papers and tubes are transferred, without payment of tax, from a factory to an export warehouse or between export warehouses, such articles shall be consigned to the export warehouse proprietor to whom such articles are to be delivered. (72 Stat. 1418, as amended; 26 U.S.C. 5704) \[T.D. 6871, 31 FR 52, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986\]

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U.S. Code

Exemption from tax
§ 5704

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72 Stat. 1418
T.D. 6871

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§ 44.189

Transfers between factories and export warehouses.

U.S.C.§ 5704

Stat.72 Stat. 1418

Treas. Dec.T.D. 6871

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