Code of Federal Regulations · Section
§ 45.45 — Notice For Cigarettes
27 C.F.R. § 45.45
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Every package of cigarettes shall, before removal under this part, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “cigarettes”, the quantity of such product contained therein, and the classification for tax purposes, i.e., for small cigarettes, either “small” or “Class A”, and for large cigarettes, either “large” or “Class B”.
Authorizing Statute
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Packages, marks, labels, and notices26 U.S.C. § 5723
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Authority and functions of Director44 U.S.C. § 3504