§ 41.41 - Determination and payment of tax.

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§ 41.41 Determination and payment of tax.

Tobacco products and cigarette papers and tubes imported or brought into the United States, on which internal revenue taxes are due and payable, are not eligible for release from customs custody until those taxes have been determined.

[78 FR 38569, June 27, 2013]

                    
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§ 41.41 - Determination and payment of tax.

§ 41.41 Determination and payment of tax.