[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: 27CFR45.35]

[Page 957]
 
            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. 45.35  Liability for tax.

    The manufacturer who removes tobacco products, or cigarette papers 
or tubes under this part shall be liable for the taxes imposed thereon 
by 26 U.S.C. 5701, until such tobacco products, or cigarette papers or 
tubes are received by the Federal agency. Any person who possesses 
tobacco products, or cigarette papers or tubes in violation of 26 U.S.C. 
5751(a)(1) or (2), shall be liable for a tax equal to the tax on such 
articles.

(72 Stat. 1417, 1424; 26 U.S.C. 5703, 5751)

[T.D. 6871, 31 FR 57, Jan. 14, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55856, Sept. 28, 1979; T.D. 
ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 
1986]