[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR41.71]

[Page 72-73]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 41_IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table 
 
                           Subpart E_Packages
 
Sec.  41.71  Package.


    All tobacco products, cigarette papers and tubes, except as provided 
in Sec.  41.75, shall, before removal subject to internal revenue tax, 
be put up in packages which shall be of such construction as will 
securely contain the articles therein and maintain the notice thereon as 
required by this subpart. No package of tobacco products or cigarette 
papers or tubes shall have contained in, attached to, or stamped, 
marked, written, or printed thereon (a) any certificate, coupon, or 
other device purporting to be or to represent a ticket, chance, share, 
or an interest in, or

[[Page 73]]

dependent on, the event of a lottery, (b) any indecent or immoral 
picture, print, or representation, or (c) any statement or indication 
that United States tax has been paid.

(72 Stat. 1422; 26 U.S.C. 5723)

[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986. Redesignated and amended by T.D. 
TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]