Title 27, Part 44 — Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or With Drawback of Tax

Section 44.1

Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.

Section 44.2

Forms prescribed.

Section 44.3

Delegations of the Administrator.

Section 44.11

Meaning of terms.

Section 44.31

Liability for special tax.

Section 44.32

Rate of special tax.

Section 44.33

Cross reference.

Section 44.34-44.36

§§ 44.34-44.36 [Reserved]

Section 44.61

Removals, withdrawals, and shipments authorized.

Section 44.61a

Deliveries to foreign-trade zones—export status.

Section 44.62

Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.

Section 44.63

Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.

Section 44.64

Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.

Section 44.65

Liability for tax on tobacco products, and cigarette papers and tubes.

Section 44.66

Relief from liability for tax.

Section 44.67

Payment of tax.

Section 44.68

[Reserved]

Section 44.69

Assessment.

Section 44.70

Authority of appropriate TTB officers to enter premises.

Section 44.71

Interference with administration.

Section 44.72

Alternate methods or procedures.

Section 44.73

Emergency variations from requirements.

Section 44.81

Persons required to qualify.

Section 44.82

Application for permit.

Section 44.83

Corporate documents.

Section 44.84

Articles of partnership or association.

Section 44.85

Trade name certificate.

Section 44.86

Bond.

Section 44.87

Power of attorney.

Section 44.88

Description and diagram of premises.

Section 44.89

Separation of premises.

Section 44.90

[Reserved]

Section 44.91

Additional information.

Section 44.92

Investigation of applicant.

Section 44.93

Issuance of permit.

Section 44.101

Change in individual name.

Section 44.102

Change in trade name.

Section 44.103

Change in corporate name.

Section 44.104

Fiduciary successor.

Section 44.105

Transfer of ownership.

Section 44.106

Change in officers or directors of a corporation.

Section 44.107

Change in stockholders of a corporation.

Section 44.108

Change in location.

Section 44.109

Change in address.

Section 44.110

[Reserved]

Section 44.111

Change in export warehouse premises.

Section 44.112

Emergency premises.

Section 44.121

Corporate surety.

Section 44.122

Deposits of bonds, notes, or obligations in lieu of corporate surety.

Section 44.123

Amount of bond.

Section 44.124

Strengthening bond.

Section 44.125

Superseding bond.

Section 44.126

Extension of coverage of bond.

Section 44.127

Approval of bond and extension of coverage of bond.

Section 44.128

Termination of liability of surety under bond.

Section 44.129

Release of bonds, notes, and obligations.

Section 44.141

Sign.

Section 44.141a

Use of premises.

Section 44.142

Records.

Section 44.143

General.

Section 44.144

Opening.

Section 44.145

Special.

Section 44.146

Closing.

Section 44.147

General.

Section 44.148

Opening.

Section 44.149

Monthly.

Section 44.150

Special.

Section 44.151

Closing.

Section 44.152

Claim for remission of tax liability.

Section 44.153

Claim for abatement of assessment.

Section 44.154

Claim for refund of tax.

Section 44.161

Discontinuance of operations.

Section 44.162

Suspension and revocation of permit.

Section 44.181

Packages.

Section 44.182

Lottery features.

Section 44.183

Indecent or immoral material.

Section 44.184

Mark.

Section 44.185

Label or notice.

Section 44.186

Tax classification for cigars.

Section 44.187

Shipping containers.

Section 44.188

General.

Section 44.189

Transfers between factories and export warehouses.

Section 44.190

Return of shipment to a manufacturer or customs warehouse proprietor.

Section 44.191

To officers of the armed forces for subsequent exportation.

Section 44.192

To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.

Section 44.193

To a Federal department or agency.

Section 44.194

To district director of customs for shipment to contiguous foreign countries.

Section 44.195

To Government vessels and aircraft for consumption as supplies.

Section 44.196

To district director of customs for consumption as supplies on commercial vessels and aircraft.

Section 44.196a

To a foreign-trade zone.

Section 44.197

For export by parcel post.

Section 44.198

Preparation.

Section 44.199

Disposition.

Section 44.200

Transfers between factories and export warehouses.

Section 44.201

Return to manufacturer or customs warehouse proprietor.

Section 44.202

To officers of the armed forces for subsequent exportation.

Section 44.203

To noncontiguous foreign countries and possessions of the United States.

Section 44.204

To a Federal department or agency.

Section 44.205

To contiguous foreign countries.

Section 44.206

To Government vessels and aircraft for consumption as supplies.

Section 44.207

To commercial vessels and aircraft for consumption as supplies.

Section 44.207a

To a foreign-trade zone.

Section 44.208

For export by parcel post.

Section 44.209

Diversion of shipment to another consignee.

Section 44.210

Return of shipment to factory or export warehouse.

Section 44.211

[Reserved]

Section 44.212

Delay in lading at port of exportation.

Section 44.213

Destruction of tobacco products, and cigarette papers and tubes.

Section 44.221

Application of drawback of tax.

Section 44.222

Claim.

Section 44.223

Drawback bond.

Section 44.224

Inspection by an appropriate TTB officer.

Section 44.225

Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.

Section 44.226

Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.

Section 44.227

Customs procedure.

Section 44.228

Landing certificate.

Section 44.229

Collateral evidence as to landing.

Section 44.230

Proof of loss.

Section 44.231

Extension of time.

Section 44.232

Allowance of claim.

Section 44.241

Shipment restricted.

Section 44.242

Responsibility for tax on cigars.

Section 44.243

Bond required.

Section 44.244

Amount of bond.

Section 44.245

Strengthening bond.

Section 44.246

Superseding bond.

Section 44.247

Termination of liability of surety under bond.

Section 44.248

Packages.

Section 44.249

Lottery features.

Section 44.250

Indecent or immoral material.

Section 44.251

Mark.

Section 44.252

Label or notice.

Section 44.253

Tax classification for cigars.

Section 44.254

Shipping containers.

Section 44.255

Consignment of cigars.

Section 44.256

Preparation.

Section 44.257

Disposition.

Section 44.258

To officers of the armed forces for subsequent exportation.

Section 44.259

To noncontiguous foreign countries and possessions of the United States.

Section 44.260

To a Federal department or agency.

Section 44.261

To contiguous foreign countries.

Section 44.262

To Government vessels and aircraft for consumption as supplies.

Section 44.263

To commercial vessels and aircraft for consumption as supplies.

Section 44.264

To export warehouses.

Section 44.264a

To a foreign-trade zone.

Section 44.265

For export by parcel post.

Section 44.266

Return of cigars from export warehouses.

Section 44.267

Return of cigars from other sources.