Code of Federal Regulations · Section
§ 28.251 — Railway Express Receipts
27 C.F.R. § 28.251
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Where the exportation is to a contiguous foreign country and the shipment is by railway express, a receipt issued by the railway express agency may be accepted in lieu of an export bill of lading if the receipt furnishes all of the information required in an export bill of lading.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203
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Authority and functions of Director44 U.S.C. § 3504
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Exemptions26 U.S.C. § 5053