Current through September 30, 2024
Section 40.216c - Package use-up rule(a) During the period from June 22, 2009, through March 23, 2010, a manufacturer of tobacco products may remove packages of pipe tobacco or roll-your-own tobacco that do not meet the requirements of §40.216a(a) or §40.216b(a), provided that such packages bear the designation "Tax Class L" (to designate pipe tobacco) or "Tax Class J" (to designate roll-your-own tobacco) and were in use prior to June 22, 2009.(b) During the period from June 22, 2009, through March 23, 2010, a manufacturer may remove roll-your-own tobacco for which the applicable designation is "cigar tobacco," "cigarette wrapper," or "cigar wrapper" even if the packages of such products do not meet the requirements of §40.216b.T.D. TTB-81, 74 FR 48654, 9/24/2009