← Treasury Federal Register rules

Removal of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, for United States Use in Law Enforcement Activities

tobacco-ttb · TTB · Rule · Published 2005-04-15 · Effective 2005-04-15 · 70 FR 19888

Document

Document number
05-7582
Federal Register citation
70 FR 19888
CFR reference
27 CFR 45
Type
Rule
Action
Temporary rule; solicitation of comments.
Category
tobacco-ttb
Sub-agency
TTB
Publication date
2005-04-15
Effective date
2005-04-15
Treasury docket
T.D. TTB-26

Abstract

The Department of the Treasury and the Alcohol and Tobacco Tax and Trade Bureau adopt a temporary amendment to the regulations relating to the removal of tobacco products and cigarette papers and tubes, without payment of tax, for use of the United States. This amendment allows manufacturers of tobacco products and cigarette papers and tubes to remove these articles without payment of tax for use by Federal agencies in their law enforcement activities, and to exempt packages of those removed products from the tax-exempt labeling requirement. We take this action to timely meet the needs of Federal agency law enforcement operations, particularly investigations involving tobacco product diversion and smuggling.

Source

Authoritative
Federal Register document
Machine
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