---
kind: "section"
citation: "27 C.F.R. § 45.45c"
title: "27"
number: "45.45c"
heading: "Package use-up rule."
url: "https://uscodex.org/cfr/27/45.45c"
---

# §45.45c. Package use-up rule.

- (a) 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)](/cfr/27/45.45a.md?p=a) or [§ 45.45b(a)](/cfr/27/45.45b.md?p=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.
- (b) 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](/cfr/27/45.45b.md).

## Notes

### 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]