---
kind: "section"
citation: "27 C.F.R. § 44.112"
title: "27"
number: "44.112"
heading: "Emergency premises."
url: "https://uscodex.org/cfr/27/44.112"
---

# §44.112. Emergency premises.


In cases of emergency, the appropriate TTB officer may authorize, for a stated period, the temporary use of a place for the temporary storage of tobacco products, and cigarette papers and tubes, without making the application or furnishing the extension of coverage of bond required under §§ [44.111](/cfr/27/44.111.md) and [44.126](/cfr/27/44.126.md), or the temporary separation of warehouse premises by means other than those specified in [§ 44.89](/cfr/27/44.89.md), where such action will not hinder the effective administration of this part, is not contrary to law, and will not jeopardize the revenue.


## Notes

### Amendments

[T.D. 6871, 31 FR 50, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

### Source

Source: 25 FR 4717, May 28, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

### Authority

Authority: 26 U.S.C. 448, 5701-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6109, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.

### Amendments

[T.D. 6871, 31 FR 50, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]