27 C.F.R. § 45.32 Under manufacturer's bond.
Title 27 - Alcohol, Tobacco Products and Firearms
Removals of tobacco products, and cigarette papers and tubes under this part shall be made under the bond filed by the manufacturer of such articles to cover the operations of his factory as required by section 5711, I.R.C., and regulations issued thereunder. (72 Stat. 1418, as amended, 1421, as amended; 26 U.S.C. 5704, 5711) [T.D. 6871, 31 FR 57, as amended by T.D. ATF–243, 51 FR 28090, Aug. 5, 1986; 51 FR 43194, Dec. 1, 1986]
Title 27: Alcohol, Tobacco and Firearms
PART 45—REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES
Subpart D—Removals
§ 45.32 Under manufacturer's bond.
