[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: 27CFR44.66]

[Page 922-923]
 
            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 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 is relieved of the liability for tax on 
tobacco products, or cigarette papers or tubes upon providing evidence 
satisfactory to the appropriate ATF officer of exportation or proper 
delivery. The evidence must comply with this part. Such evidence shall 
be furnished within 90 days of the

[[Page 923]]

date of removal of the tobacco products, or cigarette papers or 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; T.D. ATF-480, 67 FR 30801, May 8, 2002]