[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: 27CFR44.81] [Page 925] 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 D_Qualification Requirements for Export Warehouse Proprietors Sec. 44.81 Persons required to qualify. Source: 25 FR 4716, May 28, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Every person who intends to engage in business as an export warehouse proprietor, as defined in this part, shall qualify as such in accordance with the provisions of this part. (72 Stat. 1421; 26 U.S.C. 5711, 5712, 5713)