---
kind: "section"
citation: "27 C.F.R. § 44.141a"
title: "27"
number: "44.141a"
heading: "Use of premises."
url: "https://uscodex.org/cfr/27/44.141a"
---

# §44.141a. Use of premises.


Export warehouse premises may only be used for the storage of tobacco products and cigarette papers and tubes, upon which the Internal Revenue tax has not been paid, for subsequent removal under this part, and for the storage of processed tobacco pending export.


## Notes

### Amendments

[T.D. TTB-78, 74 FR 29419, June 22, 2009]

### Source

Source: 25 FR 4719, 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. TTB-78, 74 FR 29419, June 22, 2009]