27 CFR 44.221
§ 44.221 Application of drawback of tax.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 44.221, § 44.221 Application of drawback of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118332
- Permanent ID
ys:prov:118332@1- SHA-256
ef2b02d99821a40a8d5d927877161937330b2b7f89b17290ab0aac4049ce2c39
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Allowance of drawback of tax shall apply only to tobacco products, and cigarette papers and tubes, on which tax has been paid, when such articles are shipped to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States. Such drawback shall be allowed only to the person who paid the tax on such articles and who files claim and otherwise complies with the provisions of this subpart.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.