[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.243]

[Page 891]
 
            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--Table of Contents
 
         Subpart L_Withdrawal of Cigars From Customs Warehouses
 
Sec. 44.243  Bond required.

    Where the customs warehouse proprietor desires to withdraw cigars 
from his warehouse, without payment of tax, under this subpart, he 
shall, prior to making the first withdrawal, file a bond, Form 2104 
(5200.15), conditioned upon compliance with the provisions of 26 U.S.C. 
chapter 52, and regulations thereunder, including, but not limited to, 
the timely payment of taxes imposed by such chapter, for which he may be 
responsible to the United States, and penalties and interest in 
connection therewith. The provisions of Sec. Sec. 44.121 and 44.122 are 
applicable to the bond required under this section.

[25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-48, 44 FR 55856, Sept. 28, 1979; T.D. ATF-460, 
66 FR 39093, July 27, 2001; T.D. ATF-480, 67 FR 30803, May 8, 2002]