27 C.F.R. § 44.189
Current through September 30, 2024
Where tobacco products, and cigarette papers and tubes are transferred, without payment of tax, from a factory to an export warehouse or between export warehouses, such articles shall be consigned to the export warehouse proprietor to whom such articles are to be delivered.
27 C.F.R. § 44.189
72 Stat. 1418, as amended; 26 U.S.C. 5704