§ 41.73. Notice for cigars.
94 words·~1 min read·
/us/cfr/t27/s§ 41.73·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Before removal subject to internal revenue tax, every package of cigars, except as provided in § 41.75, 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)) \[T.D. ATF-80, 46 FR 18310, Mar. 24, 1981. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004\]
Connectionstraces to 1
Traces to 1 document
2 references not yet in our index
- Pub. L. 85-859
- 72 Stat. 1422
Citation graph
cites case law
Cites 3Cited by 0 across 0 sources