Code of Federal Regulations · Section
§ 45.46 — Tax-exempt Label
27 C.F.R. § 45.46
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Except in the case of articles described in § 45.31(a)(3), every package of tobacco products, and cigarette papers and tubes removed under this part shall have the words “Tax-Exempt. For Use of U.S. Not To Be Sold.” adequately imprinted on the package or on a label securely affixed thereto.
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