[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: 27CFR45.31]

[Page 956]
 
            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 D_Removals
 
Sec. 45.31  Restrictions.

    Source: T.D. 6871, 31 FR 57, Jan. 14, 1966. Redesignated at 40 FR 
16835, Apr. 15, 1975.


    Tobacco products, and cigarette papers and tubes purchased by a 
Federal agency with funds appropriated by the Congress of the United 
States may be removed, without payment of tax, in accordance with this 
part, for delivery to such Federal agency for gratuitous distribution 
under the supervision of such agency. Such articles purchased by a donor 
from a manufacturer, or donated directly by a manufacturer, may also be 
removed, without payment of tax, in accordance with this part, for 
delivery to a Federal agency for gratuitous distribution under the 
supervision of such agency to (a) charges of the United States or (b) 
patients in a hospital or institution operated by the Government of a 
State or the District of Columbia where the Federal agency maintains a 
program for such distribution to members or veterans of the armed forces 
of the United States in such hospital or institution. Tobacco products, 
and cigarette papers and tubes removed under the provisions of this part 
may not be sold subsequent to removal.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[T.D. 6871, 31 FR 57, as amended by T.D. ATF-243, 51 FR 28090, Aug. 5, 
1986; 51 FR 43194, Dec. 1, 1986]