Find Laws Find Lawyers Free Legal Forms USA State Laws
CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO (parts 40 to 46) > PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > SUBPART H—Operations by Manufacturers of Tobacco Products (§40.161 to §40.257) > 40.214—Notice for cigars.

CFR

40.214—Notice for cigars.

Before removal subject to tax, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it—
(a) The designation “cigars”;
(b) The quantity of cigars contained in the package; and
(c) For small cigars, the classification of the product for tax purposes (i.e., either “small” or “little”).

Code of Federal Regulations

(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 ( 26 U.S.C. 5723 ))

Code of Federal Regulations

[T.D. ATF-80, 46 FR 18310, Mar. 24, 1981]
Tips