Title 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
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| 44.1 |
Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. |
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| 44.2 |
Forms prescribed. |
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| 44.3 |
Delegations of the Director. |
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| 44.11 |
Meaning of terms. |
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| 44.31 |
Liability for special tax. |
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| 44.32 |
Rate of special tax. |
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| 44.33 |
Special tax returns. |
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| 44.34 |
Employer identification number. |
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| 44.35 |
Issuance, distribution, and examination of special tax stamps. |
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| 44.36 |
Changes in special tax stamps. |
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| 44.61 |
Removals, withdrawals, and shipments authorized. |
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| 44.61a |
Deliveries to foreign-trade zones--export status. |
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| 44.62 |
Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies. |
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| 44.63 |
Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft. |
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| 44.64 |
Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes. |
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| 44.65 |
Liability for tax on tobacco products, and cigarette papers and tubes. |
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| 44.66 |
Relief from liability for tax.
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| 44.67 |
Payment of tax. |
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| 44.69 |
Assessment. |
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| 44.70 |
Authority of appropriate ATF officers to enter premises. |
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| 44.71 |
Interference with administration. |
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| 44.72 |
Alternate methods or procedures. |
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| 44.73 |
Emergency variations from requirements. |
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| 44.81 |
Persons required to qualify. |
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| 44.82 |
Application for permit. |
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| 44.83 |
Corporate documents. |
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| 44.84 |
Articles of partnership or association. |
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| 44.85 |
Trade name certificate. |
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| 44.86 |
Bond. |
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| 44.87 |
Power of attorney. |
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| 44.88 |
Description and diagram of premises. |
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| 44.89 |
Separation of premises. |
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| 44.90 |
Restrictions relating to export warehouse premises. |
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| 44.91 |
Additional information. |
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| 44.92 |
Investigation of applicant. |
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| 44.93 |
Issuance of permit.
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| 44.101 |
Change in individual name. |
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| 44.102 |
Change in trade name. |
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| 44.103 |
Change in corporate name. |
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| 44.104 |
Fiduciary successor. |
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| 44.105 |
Transfer of ownership. |
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| 44.106 |
Change in officers or directors of a corporation. |
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| 44.107 |
Change in stockholders of a corporation. |
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| 44.108 |
Change in location. |
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| 44.109 |
Change in address. |
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| 44.111 |
Change in export warehouse premises. |
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| 44.112 |
Emergency premises. |
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| 44.121 |
Corporate surety. |
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| 44.122 |
Deposits of bonds, notes, or obligations in lieu of corporate surety. |
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| 44.123 |
Amount of bond. |
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| 44.124 |
Strengthening bond. |
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| 44.125 |
Superseding bond. |
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| 44.126 |
Extension of coverage of bond. |
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| 44.127 |
Approval of bond and extension of coverage of bond. |
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| 44.128 |
Termination of liability of surety under bond. |
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| 44.129 |
Release of bonds, notes, and obligations. |
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| 44.141 |
Sign. |
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| 44.142 |
Records. |
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| 44.143 |
General. |
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| 44.144 |
Opening. |
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| 44.145 |
Special. |
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| 44.146 |
Closing. |
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| 44.147 |
General. |
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| 44.148 |
Opening. |
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| 44.149 |
Monthly. |
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| 44.150 |
Special. |
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| 44.151 |
Closing. |
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| 44.152 |
Claim for remission of tax liability. |
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| 44.153 |
Claim for abatement of assessment. |
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| 44.154 |
Claim for refund of tax. |
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| 44.161 |
Discontinuance of operations. |
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| 44.162 |
Suspension and revocation of permit. |
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| 44.181 |
Packages. |
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| 44.182 |
Lottery features. |
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| 44.183 |
Indecent or immoral material. |
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| 44.184 |
Mark. |
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| 44.185 |
Label or notice.
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| 44.186 |
Tax classification for cigars. |
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| 44.187 |
Shipping containers. |
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| 44.188 |
General. |
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| 44.189 |
Transfers between factories and export warehouses. |
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| 44.190 |
Return of shipment to a manufacturer or customs warehouse proprietor. |
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| 44.191 |
To officers of the armed forces for subsequent exportation. |
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| 44.192 |
To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States. |
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| 44.193 |
To a Federal department or agency. |
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| 44.194 |
To district director of customs for shipment to contiguous foreign countries. |
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| 44.195 |
To Government vessels and aircraft for consumption as supplies. |
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| 44.196 |
To district director of customs for consumption as supplies on commercial vessels and aircraft. |
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| 44.196a |
To a foreign-trade zone. |
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| 44.197 |
For export by parcel post. |
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| 44.198 |
Preparation. |
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| 44.199 |
Disposition. |
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| 44.200 |
Transfers between factories and export warehouses. |
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| 44.201 |
Return to manufacturer or customs warehouse proprietor. |
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| 44.202 |
To officers of the armed forces for subsequent exportation. |
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| 44.203 |
To noncontiguous foreign countries and possessions of the United States. |
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| 44.204 |
To a Federal department or agency. |
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| 44.205 |
To contiguous foreign countries. |
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| 44.206 |
To Government vessels and aircraft for consumption as supplies. |
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| 44.207 |
To commercial vessels and aircraft for consumption as supplies. |
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| 44.207a |
To a foreign-trade zone. |
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| 44.208 |
For export by parcel post. |
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| 44.209 |
Diversion of shipment to another consignee. |
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| 44.210 |
Return of shipment to factory or export warehouse. |
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| 44.212 |
Delay in lading at port of exportation. |
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| 44.213 |
Destruction of tobacco products, and cigarette papers and tubes. |
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| 44.221 |
Application of drawback of tax. |
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| 44.222 |
Claim.
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| 44.223 |
Drawback bond. |
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| 44.224 |
Inspection by an appropriate ATF officer. |
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| 44.225 |
Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post. |
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| 44.226 |
Delivery of tobacco products, and cigarette papers and tubes for export by parcel post. |
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| 44.227 |
Customs procedure. |
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| 44.228 |
Landing certificate. |
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| 44.229 |
Collateral evidence as to landing. |
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| 44.230 |
Proof of loss. |
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| 44.231 |
Extension of time. |
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| 44.232 |
Allowance of claim. |
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| 44.241 |
Shipment restricted. |
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| 44.242 |
Responsibility for tax on cigars. |
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| 44.243 |
Bond required. |
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| 44.244 |
Amount of bond. |
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| 44.245 |
Strengthening bond. |
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| 44.246 |
Superseding bond. |
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| 44.247 |
Termination of liability of surety under bond. |
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| 44.248 |
Packages. |
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| 44.249 |
Lottery features. |
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| 44.250 |
Indecent or immoral material. |
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| 44.251 |
Mark. |
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| 44.252 |
Label or notice. |
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| 44.253 |
Tax classification for cigars. |
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| 44.254 |
Shipping containers. |
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| 44.255 |
Consignment of cigars. |
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| 44.256 |
Preparation. |
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| 44.257 |
Disposition. |
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| 44.258 |
To officers of the armed forces for subsequent exportation. |
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| 44.259 |
To noncontiguous foreign countries and possessions of the United States. |
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| 44.260 |
To a Federal department or agency. |
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| 44.261 |
To contiguous foreign countries. |
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| 44.262 |
To Government vessels and aircraft for consumption as supplies. |
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| 44.263 |
To commercial vessels and aircraft for consumption as supplies. |
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| 44.264 |
To export warehouses. |
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| 44.264a |
To a foreign-trade zone. |
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| 44.265 |
For export by parcel post. |
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| 44.266 |
Return of cigars from export warehouses. |
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| 44.267 |
Return of cigars from other sources. |