§ 45.46. Tax-exempt label.
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/us/cfr/t27/s§ 45.46·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except in the case of articles described in § 45.31(a)(3), every package of tobacco products, and cigarette papers and tubes removed under this part shall have the words "Tax-Exempt. For Use of U.S. Not To Be Sold." adequately imprinted on the package or on a label securely affixed thereto. (72 Stat. 1422; 26 U.S.C. 5723) \[T.D. 6871, 31 FR 58, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. TTB-26, 70 FR 19890, Apr. 15, 2005\]
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- 72 Stat. 1422
- T.D. 6871
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