27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

Regulations last checked for updates: Feb 12, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026

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§ 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

This part contains the regulations relating to the removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

[T.D. 6871, 31 FR 57, 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]

authority: 26 U.S.C. 5702-5705,5723,5741,5751,5762,5763,6109,6313,7212,7342,7606,7805; 44 U.S.C. 3504(h)

source: Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.

cite as: 27 CFR 45.1