Code of Federal Regulations · Section
§ 44.255 — Consignment Of Cigars
27 C.F.R. § 44.255
View:
Cigars withdrawn from a customs warehouse, without payment of tax, under internal revenue bond and this part, shall be consigned in the same manner as provided by subpart J of this part with respect to the removal of tobacco products, and cigarette papers and tubes from a factory or an export warehouse.
Authorizing Statute
-
Limitation on use of cash method of accounting26 U.S.C. § 448
-
Definitions31 U.S.C. § 9301