§ 44.195. To Government vessels and aircraft for consumption as supplies.
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/us/cfr/t27/s§ 44.195·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Where tobacco products, and cigarette papers and tubes are removed from a factory or an export warehouse for delivery to a vessel or aircraft engaged in an activity for the Government of the United States or a foreign government, for consumption as supplies beyond the jurisdiction of the internal revenue laws of the United States, the manufacturer or export warehouse proprietor shall consign the shipment to the proper officer on board the vessel or aircraft to which the shipment is to be delivered.
(72 Stat. 1418, as amended; 26 U.S.C. 5704) \[T.D. 6871, 31 FR 52, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986\]
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U.S. Code
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- 72 Stat. 1418
- T.D. 6871
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§ 44.195
To Government vessels and aircraft for consumption as supplies.
Stat.72 Stat. 1418
Treas. Dec.T.D. 6871
Cites 3Cited by 0 across 0 sources