Code of Federal Regulations · Section
§ 40.454 — Removal For Export Purposes
27 C.F.R. § 40.454
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The removal of cigarette papers and tubes, without payment of tax, 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
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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