§ 44.190. Return of shipment to a manufacturer or customs warehouse proprietor.

92 words·~1 min read·/us/cfr/t27/s§ 44.190·

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Where tobacco products, and cigarette papers and tubes are returned by an export warehouse proprietor to a manufacturer or where cigars are so returned to a customs warehouse proprietor, such articles shall be consigned to the manufacturer or customs warehouse proprietor to whom the shipment is to be returned. (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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§ 44.190

Return of shipment to a manufacturer or customs warehouse proprietor.

U.S.C.§ 5704

Stat.72 Stat. 1418

Treas. Dec.T.D. 6871

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