§ 44.1. Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
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/us/cfr/t27/s§ 44.1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This part contains the regulations relating to the exportation (including supplies for vessels and aircraft) of tobacco products and cigarette papers and tubes, without payment of tax; the qualification of, and operations by, export warehouse proprietors; and the allowance of drawback of tax paid on tobacco products, and cigarette papers and tubes exported. \[T.D. 6871, 31 FR 48, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986\]
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§ 44.1
Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
Treas. Dec.T.D. 6871
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