§ 44.253. Tax classification for cigars.
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/us/cfr/t27/s§ 44.253·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Before withdrawal of cigars from a customs warehouse under this subpart, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it---
(a)The designation "cigars";
(b)The quantity of cigars contained in the package; and
(c)For small cigars, the classification of the product for tax purposes (i.e., either "small" or "little"). (Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723)) \[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981\]
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- Pub. L. 85-859
- 72 Stat. 1422
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