27 CFR Part 44 - PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
- Subpart A—Scope of Regulations (§§ 44.1 - 44.3)
- Subpart B—Definitions (§ 44.11)
- Subpart Ba—Special (Occupational) Taxes (§§ 44.31 - 44.34-44.36)
- Subpart C—General (§§ 44.61 - 44.73)
- Subpart D—Qualification Requirements for Export Warehouse Proprietors (§§ 44.81 - 44.93)
- Subpart E—Changes Subsequent to Original Qualification of Export Warehouse Proprietors (§§ 44.101 - 44.112)
- Subpart F—Bonds and Extensions of Coverage of Bonds (§§ 44.121 - 44.129)
- Subpart G—Operations by Export Warehouse Proprietors (§§ 44.141 - 44.154)
- Subpart H—Suspension and Discontinuance of Operations (§§ 44.161 - 44.162)
- Subpart I [Reserved]
- Subpart J—Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors (§§ 44.181 - 44.213)
- Subpart K—Drawback of Tax (§§ 44.221 - 44.232)
- Subpart L—Withdrawal of Cigars From Customs Warehouses (§§ 44.241 - 44.267)
Authority:
26 U.S.C. 448, 5701-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
Link to an amendment published at 89 FR 87948, Nov. 6, 2024.
Source:
Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.
Editorial Note:
Nomenclature changes to part 44 appear by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001, and T.D. ATF-480, 67 FR 30801-30803, May 8, 2002.