27 CFR § 45.25 - Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal.
---
identifier: "/us/cfr/t27/s45.25"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 45.25 - Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "45.25"
section_name: "Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "45"
part_name: "REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763, 6109, 6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h)."
regulatory_source: "Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001."
cfr_part: "45"
---
# 45.25 Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal.
Any person who, with intent to defraud the United States, purchases, receives, possesses, offers for sale, or sells or otherwise disposes of tobacco products, or cigarette papers or tubes which, after removal under this part, without payment of tax, have been diverted from the purpose or use specified in this part, shall be subject to the criminal penalties and provisions for forfeiture prescribed by law.
(72 Stat. 1424, 1425, as amended, 1426; 26 U.S.C. 5751, 5762, 5763)
[T.D. 6871, 31 FR 57, 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]