27 C.F.R. § 44.90 Restrictions relating to export warehouse premises.
Title 27 - Alcohol, Tobacco Products and Firearms
Export warehouse premises shall be used exclusively for the storage of tobacco products and cigarette papers and tubes, upon which the internal revenue tax has not been paid, for subsequent removal under this part: Provided, That smoking tobacco may also be stored in an export warehouse. [T.D. ATF–232, 51 FR 28088, Aug. 5, 1986; T.D. ATF–243, 51 FR 43194, Dec. 1, 1986]
Title 27: Alcohol, Tobacco and Firearms
PART 44—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
§ 44.90 Restrictions relating to export warehouse premises.
