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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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Part 295 - REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX FOR USE OF THE UNITED STATES |
Part 295 - REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX FOR USE OF THE UNITED STATES
| Subpart A - Scope of Regulations |
| § 295.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States. |
| Subpart B - Definitions |
| § 295.11 - Meaning of terms. |
| Subpart C - Administrative Provisions |
| § 295.21 - Alternate methods or procedures. |
| § 295.22 - Emergency variations from requirements. |
| § 295.23 - Authority of ATF officers to enter premises. |
| § 295.24 - Interference with administration. |
| § 295.25 - Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal. |
| Subpart D - Removals |
| § 295.31 - Restrictions. |
| § 295.32 - Under manufacturer's bond. |
| § 295.33 - Return of shipment to factory. |
| § 295.34 - Loss or shortage in shipment. |
| § 295.35 - Liability for tax. |
| § 295.36 - Payment of tax. |
| § 295.37 - Assessment. |
| Subpart E - Packaging Requirements |
| § 295.41 - Packages. |
| § 295.42 - Mark. |
| § 295.43 - Notice for smokeless tobacco. |
| § 295.44 - Notice for cigars. |
| § 295.45 - Notice for cigarettes. |
| § 295.46 - Tax-exempt label. |
| § 295.45a - Notice for pipe tobacco. |
| § 295.45b - Notice for roll-your-own tobacco. |
| § 295.45c - Package use-up rule. |
| Subpart F - Records |
| § 295.51 - Supporting records. |