27 CFR 45.25 - Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal.

Regulations last checked for updates: Nov 25, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024

View all text of Subpart C [§ 45.21 - § 45.27]

§ 45.25 - Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal.

Any person who, with intent to defraud the United States, purchases, receives, possesses, offers for sale, or sells or otherwise disposes of tobacco products, or cigarette papers or tubes which, after removal under this part, without payment of tax, have been diverted from the purpose or use specified in this part, shall be subject to the criminal penalties and provisions for forfeiture prescribed by law.

(72 Stat. 1424, 1425, as amended, 1426; 26 U.S.C. 5751,5762,5763.D. 6871, 31 FR 57, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

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

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

cite as: 27 CFR 45.25