27 C.F.R. § 45.46 Tax-exempt label.
Title 27 - Alcohol, Tobacco Products and Firearms
Except in the case of articles described in §45.31(a)(3), every package of tobacco products, and cigarette papers and tubes removed under this part shall have the words “Tax-Exempt. For Use of U.S. Not To Be Sold.” adequately imprinted on the package or on a label securely affixed thereto. (72 Stat. 1422; 26 U.S.C. 5723) [T.D. 6871, 31 FR 58, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; and amended by T.D. ATF–232, 51 FR 28090, Aug. 5, 1986; T.D. ATF–243, 51 FR 43194, Dec. 1, 1986; T.D. TTB–26, 70 FR 19890, Apr. 15, 2005]
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 E—Packaging Requirements
§ 45.46 Tax-exempt label.