27 C.F.R. § 45.46

Current through September 30, 2024

Section 45.46 - Tax-exempt label

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.

27 C.F.R. §45.46

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

72 Stat. 1422; 26 U.S.C. 5723