Code of Federal Regulations · Section
§ 40.235 — Removal For Export Purposes
27 C.F.R. § 40.235
View:
The removal of tobacco products in bond, for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States, shall be in accordance with the provisions of part 44 of this chapter.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Limitation on use of cash method of accounting26 U.S.C. § 448
-
Exemption from tax26 U.S.C. § 5704