27 CFR 45.32 - Under manufacturer's bond.

Regulations last checked for updates: Nov 22, 2024

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

View all text of Subpart D [§ 45.31 - § 45.37]

§ 45.32 - Under manufacturer's bond.

Link to an amendment published at 89 FR 87949, Nov. 6, 2024.

Removals of tobacco products, and cigarette papers and tubes under this part shall be made under the bond filed by the manufacturer of such articles to cover the operations of his factory as required by section 5711, I.R.C., and regulations issued thereunder.

(72 Stat. 1418, as amended, 1421, as amended; 26 U.S.C. 5704,5711.D. 6871, 31 FR 57, as amended by T.D. ATF-243, 51 FR 28090, Aug. 5, 1986; 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 45.32