§45.44. Notice for cigars.

27 C.F.R. § 45.44

Before removal under this part, 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”).

Notes, amendments, and revision history

[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]

Authority: 26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763, 6109, 6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h).

Source: Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.

[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]