[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: 27CFR45.1]

[Page 952-953]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 45_REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, 
WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES--Table of Contents
 
                     Subpart A_Scope of Regulations
 
Sec. 45.1  Removal of tobacco products, and cigarette papers and tubes, 
without payment of tax, for use of the United States.




                     Subpart A_Scope of Regulations

Sec.
45.1 Removal of tobacco products, and cigarette papers and tubes, 
          without payment of tax, for use of the United States.

                          Subpart B_Definitions

45.11 Meaning of terms.

                   Subpart C_Administrative Provisions

45.21 Alternate methods or procedures.
45.22 Emergency variations from requirements.
45.23 Authority of appropriate ATF officers to enter premises.
45.24 Interference with administration.
45.25 Unlawful purchase, receipt, possession, or sale of tobacco 
          products, or cigarette papers or tubes, after removal.
45.26 Delegations of the Director.
45.27 Forms prescribed.

                           Subpart D_Removals

45.31 Restrictions.
45.32 Under manufacturer's bond.
45.33 Return of shipment to factory.
45.34 Loss or shortage in shipment.
45.35 Liability for tax.
45.36 Payment of tax.
45.37 Assessment.

                    Subpart E_Packaging Requirements

45.41 Packages.
45.42 Mark.
45.43 Notice for smokeless tobacco.
45.44 Notice for cigars.
45.45 Notice for cigarettes.
45.45a Notice for pipe tobacco.
45.45b Notice for roll-your-own tobacco.
45.45c Package use-up rule.
45.46 Tax-exempt label.

                            Subpart F_Records

45.51 Supporting records.

    Authority: 26 U.S.C. 5703, 5704, 5705, 5723, 5741, 5751, 5762, 5763, 
6313, 7212, 7342, 7606, 7805, 44 U.S.C. 3504(h).

[[Page 953]]


    Source: Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.

    Editorial Note: Nomenclature changes to part 45 appear by T.D. ATF-
460, 66 FR 39093, July 27, 2001.



    This part contains the regulations relating to the removal of 
tobacco products, and cigarette papers and tubes, without payment of 
tax, for use of the United States.

[T.D. 6871, 31 FR 57, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]