27 CFR 41.41 - Determination and payment of tax.
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Tobacco products and cigarette papers and tubes imported or brought into the United States, on which internal revenue taxes are due and payable, are not eligible for release from customs custody until those taxes have been determined.
[78 FR 38569, June 27, 2013]
Effective Date Note:
Title 27 published on 2014-04-01.
No entries appear in the Federal Register after this date, for 27 CFR Part 41.