---
kind: "section"
citation: "27 C.F.R. § 44.65"
title: "27"
number: "44.65"
heading: "Liability for tax on tobacco products, and cigarette papers and tubes."
url: "https://uscodex.org/cfr/27/44.65"
---

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


The manufacturer of tobacco products and cigarette papers and tubes shall be liable for the taxes imposed thereon by [26 U.S.C. 5701](/usc/26/5701.md): Provided, That when tobacco products, and cigarette papers and tubes are transferred, without payment of tax, pursuant to [26 U.S.C. 5704](/usc/26/5704.md), between the bonded premises of manufacturers and/or export warehouse proprietors, the transferee shall become liable for the tax upon receipt by him of such articles. Any person who possesses tobacco products, or cigarette papers or tubes in violation of 26 U.S.C. [5751(a)(1)](/usc/26/5751.md?p=a-1) or [(2)](/usc/26/5751.md?p=a-2), shall be liable for a tax equal to the tax on such articles.


## Notes

### Amendments

[T.D. 6871, 31 FR 49, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55856, Sept. 28, 1979; T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

### 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 49, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55856, Sept. 28, 1979; T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]