27 CFR 45.46

§ 45.46 Tax-exempt label.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 45.46, § 45.46 Tax-exempt label, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118403
Permanent ID: ys:prov:118403@1
SHA-256: 1379d81615b87603723921ca8e03005c7be1f1e8d4128941853336c4dd68e95c

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Full text

Except in the case of articles described in § 45.31(a)(3), every package of tobacco products, and cigarette papers and tubes removed under this part shall have the words “Tax-Exempt. For Use of U.S. Not To Be Sold.” adequately imprinted on the package or on a label securely affixed thereto.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.