27 CFR 44.186 - Tax classification for cigars.

§ 44.186 Tax classification for cigars.

Before removal from a factory under this subpart, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it -

(a) The designation “cigars”;

(b) The quantity of cigars contained in the package; and

(c) For small cigars, the classification of the product for tax purposes; (i.e., either “small” or “little”).

(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 ( 26 U.S.C. 5723))
[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]

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