Code of Federal Regulations · Section
§ 44.248 — Packages
27 C.F.R. § 44.248
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Cigars shall, before withdrawal under this part, be put up by the customs warehouse proprietor in packages which shall bear the label or notice, tax classification, and mark, as required by this subpart.
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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Packages, marks, labels, and notices26 U.S.C. § 5723