C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—TOBACCO › PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX › Subpart C—General

27 C.F.R. § 44.66

Relief from liability for tax

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A manufacturer of tobacco products or cigarette papers and tubes or an export warehouse proprietor is relieved of the liability for tax on tobacco products, or cigarette papers or tubes upon providing evidence satisfactory to the appropriate TTB officer of exportation or proper delivery. The evidence must comply with this part. Such evidence shall be furnished within 90 days of the date of removal of the tobacco products, or cigarette papers or tubes: Provided, That this period may be extended for good cause shown.

(72 Stat. 1417; 26 U.S.C. 5703) [T.D. 6871, 31 FR 49, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-480, 67 FR 30801, May 8, 2002]
Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2025–2025 · leading case: Marine Wholesale & Warehouse Co., No. 2:22-bk-13785 (Bankr. C.D. Cal. July 28, 2025).
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Marine Wholesale & Warehouse Co., No. 2:22-bk-13785 (Bankr. C.D. Cal. July 28, 2025). “21 27 C.F.R. § 44.66 22 The Court agrees with the TTB that the Debtor’s argument takes this regulation entirely out of 23 context and that an interpretation of this implementing regulation in the manner that the Debtor 24 recommends would entirely undermine, rather than…”
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