Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 290 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX |
Subpart D - Qualification Requirements for Export Warehouse Proprietors |
§ 290.84 - Articles of partnership or association.
Latest version.
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Every partnership or association, before commencing business as an export warehouse proprietor, shall furnish with its application for permit, required by § 290.82 a true copy of the articles of partnership or association, if any, or certificate of partnership or association where required to be filed by any State, county, or municipality. Where a partnership or association has previously filed such documents with the same regional director (compliance), a written statement by the partnership or association, in duplicate, to that effect will be sufficient for the purpose of this section.