Code of Federal Regulations · Section
§ 44.185 — Label Or Notice
27 C.F.R. § 44.185
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Every package of tobacco products shall, before removal from the factory under this subpart, have adequately imprinted thereon, or on a label securely affixed thereto, the words “Tax-exempt. For use outside U.S.” or the words “U.S. Tax-exempt. For use outside U.S.” except where a stamp, sticker, or notice, required by a foreign country or a possession of the United States, which identifies such country or possession, is so imprinted or affixed.
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
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Exemption from tax26 U.S.C. § 5704