[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: 27CFR44.84]

[Page 796]
 
            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 D--Qualification Requirements for Export Warehouse Proprietors
 
Sec. 44.84  Articles of partnership or association.

    Every partnership or association, before commencing business as an 
export warehouse proprietor, shall furnish with its application for 
permit, required by Sec. 44.82 a true copy of the articles of 
partnership or association, if any, or certificate of partnership or 
association where required to be filed by any State, county, or 
municipality. Where a partnership or association has previously filed 
such documents with the same regional director (compliance), a written 
statement by the partnership or association, in duplicate, to that 
effect will be sufficient for the purpose of this section.

(72 Stat. 1421; 26 U.S.C. 5712)