[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR44.112] [Page 929] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 44_EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND Subpart E_Changes Subsequent to Original Qualification of Export Warehouse Proprietors Sec. 44.112 Emergency premises. In cases of emergency, the appropriate ATF officer 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 Sec. Sec. 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]