Code of Federal Regulations (alpha)

CFR /  Title 27  /  Part 45  /  Sec. 45.46 Tax-exempt label.

Except in the case of articles described in Sec. 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]