§ 45.32. Under manufacturer's bond.
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/us/cfr/t27/s§ 45.32·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Removals of tobacco products, and cigarette papers and tubes under this part shall be made under the bond filed by the manufacturer of such articles to cover the operations of their factory as required by section 5711, I.R.C., and regulations issued thereunder. (72 Stat. 1418, as amended, 1421, as amended; 26 U.S.C. 5704, 5711) \[T.D. 6871, 31 FR 57, as amended by T.D. ATF-243, 51 FR 28090, Aug. 5, 1986; 51 FR 43194, Dec. 1, 1986; T.D. TTB-196, 89 FR 87949, Nov. 6, 2024\]
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U.S. Code
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- 72 Stat. 1418
- T.D. 6871
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