27 CFR 44.188 - General.
Beta! The text on the eCFR tab represents the unofficial eCFR text at ecfr.gov.
§ 44.188 General.
Tobacco products, and cigarette papers and tubes transferred or removed from a factory or an export warehouse, under this part, without payment of tax, shall be consigned as required by this subpart.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)