27 CFR 44.221 - Application of drawback of tax.

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§ 44.221 Application of drawback of tax.
Allowance of drawback of tax shall apply only to tobacco products, and cigarette papers and tubes, on which tax has been paid, when such articles are shipped to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States. Such drawback shall be allowed only to the person who paid the tax on such articles and who files claim and otherwise complies with the provisions of this subpart.
(72 Stat. 1419, 68A Stat. 908; 26 U.S.C. 5706, 7653)
[T.D. 6871, 31 FR 55, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

Title 27 published on 2014-04-01.

No entries appear in the Federal Register after this date, for 27 CFR Part 44.

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