§45.45c. Package use-up rule.
27 C.F.R. § 45.45c
During the period from June 22, 2009, through March 23, 2010, a manufacturer of tobacco products may remove packages of pipe tobacco or roll-your-own tobacco that do not meet the requirements of § 45.45a(a) or § 45.45b(a), provided that such packages bear the designation “Tax Class L” (to designate pipe tobacco) or “Tax Class J” (to designate roll-your-own tobacco)) and were in use prior to June 22, 2009.
During the period from June 22, 2009, through March 23, 2010, a manufacturer may remove roll-your-own tobacco for which the applicable designation is “cigar tobacco,” “cigarette wrapper,” or “cigar wrapper” even if the packages of such products do not meet the requirements of § 45.45b.
Notes, amendments, and revision history
Amendments
[T.D. TTB-81, 74 FR 48654, Sept. 24, 2009]
Authority
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
Source: Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.
Amendments
[T.D. TTB-81, 74 FR 48654, Sept. 24, 2009]