Code of Federal Regulations · Section
§ 40.453 — Use Of The United States
27 C.F.R. § 40.453
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A manufacturer of cigarette papers and tubes may remove cigarette papers and tubes covered under bond, without payment of tax, for use of the United States. Such removal shall be in accordance with the provisions of part 45 of this chapter.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Exemption from tax26 U.S.C. § 5704