Code of Federal Regulations · Section

§ 45.33 — Return Of Shipment To Factory

27 C.F.R. § 45.33

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Tobacco products, and cigarette papers and tubes which have been removed, under this part, may be returned to the factory without internal revenue supervision.

27 C.F.R. § 45.32 27 C.F.R. § 45.34

Authorizing Statute

Exemption from tax
26 U.S.C. § 5704
Authority and functions of Director
44 U.S.C. § 3504