Code of Federal Regulations · Section
§ 44.190 — Return Of Shipment To A Manufacturer Or Customs Warehouse Proprietor
27 C.F.R. § 44.190
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Where tobacco products, and cigarette papers and tubes are returned by an export warehouse proprietor to a manufacturer or where cigars are so returned to a customs warehouse proprietor, such articles shall be consigned to the manufacturer or customs warehouse proprietor to whom the shipment is to be returned.
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