§ 46.71. Scope of subpart.
115 words·~1 min read·
/us/cfr/t27/s§ 46.71·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This subpart prescribes the requirements necessary to implement 26 U.S.C. 5708, concerning payments which may be made by the United States in respect to the internal revenue taxes paid or determined and customs duties paid on tobacco products, and cigarette papers and tubes removed, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of a disaster occurring in the United States on or after September 3, 1958. \[T.D. 6871, 31 FR 59, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55857, Sept. 28, 1979; T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986\]
Connectionstraces to 1
Traces to 1 document
U.S. Code
1 reference not yet in our index
- T.D. 6871
Citation graph
cites case law
Cites 2Cited by 0 across 0 sources