[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: 27CFR44.66]

[Page 793-794]
 
            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 C--General
 
Sec. 44.66  Relief from liability for tax.

    A manufacturer of tobacco products or cigarette papers and tubes or 
an export warehouse proprietor shall be relieved of the liability for 
tax on tobacco products, or cigarette papers or tubes when he furnishes 
the regional director (compliance), for the region in which the factory 
or warehouse is located, evidence satisfactory to the regional director 
(compliance) of exportation or proper delivery, as required by this 
part, or satisfactory evidence of such other disposition as may be used 
as the lawful basis for such relief. Such evidence shall be furnished 
within 90 days of the date of removal of the tobacco products, or 
cigarette papers or

[[Page 794]]

tubes: Provided, That this period may be extended for good cause shown.

(72 Stat. 1417; 26 U.S.C. 5703)

[T.D. 6871, 31 FR 49, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975; T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 
43194, Dec. 1, 1986]