27 C.F.R. § 40.26
The manufacturer of tobacco products shall be liable for the taxes imposed on tobacco products by 26 U.S.C. 5701 : Provided, That when tobacco products are transferred in bond pursuant to 26 U.S.C. 5704 , to the bonded premises of another such manufacturer or an export warehouse proprietor, the transferee shall become liable for the tax upon receipt by him of such products and the transferor shall thereupon be relieved of his liability for the tax. When tobacco products are released in bond from customs custody for transfer to the bonded premises of a manufacturer of tobacco products, the transferee shall become liable for the tax on such products upon release from customs custody. Any person who possesses tobacco products in violation of 26 U.S.C. 5751(a)(1) or (2) , shall be liable for a tax equal to the tax on such products.
27 C.F.R. § 40.26
Sec. 201, Pub. L. 85-859, 72 Stat 1415, as amended, 1424, as amended ( 26 U.S.C. 5703 , 5751 )