Regulations last checked for updates: Feb 16, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Dec 12, 2024
§ 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) 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.

(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.

[T.D. TTB-81, 74 FR 48654, Sept. 24, 2009]
source: Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.
cite as: 27 CFR 45.45c