[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.112]

[Page 800]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX--Table of Contents
 
   Subpart E--Changes Subsequent to Original Qualification of Export 
                          Warehouse Proprietors
 
Sec. 44.112  Emergency premises.

    In cases of emergency, the regional director (compliance) may 
authorize, for a stated period, the temporary use of a place for the 
temporary storage of tobacco products, and cigarette papers and tubes, 
without making the application or furnishing the extension of coverage 
of bond required under Secs. 44.111 and 44.126, or the temporary 
separation of warehouse premises by means other than those specified in 
Sec. 44.89, where such action will not hinder the effective 
administration of this part, is not contrary to law, and will not 
jeopardize the revenue.

[T.D. 6871, 31 FR 50, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]