Code of Federal Regulations · Section
§ 44.1 — Exportation Of Tobacco Products, And Cigarette Papers And Tubes, Without Payment Of Tax, Or With Drawback Of Tax
27 C.F.R. § 44.1
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This part contains the regulations relating to the exportation (including supplies for vessels and aircraft) of tobacco products and cigarette papers and tubes, without payment of tax; the qualification of, and operations by, export warehouse proprietors; and the allowance of drawback of tax paid on tobacco products, and cigarette papers and tubes exported.
Authorizing Statute
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Definitions31 U.S.C. § 9301