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 D—Qualification Requirements for Export Warehouse Proprietors

27 C.F.R. § 44.81

Persons required to qualify

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Every person who intends to engage in business as an export warehouse proprietor, as defined in this part, shall qualify as such in accordance with the provisions of this part.

(72 Stat. 1421; 26 U.S.C. 5711, 5712, 5713)
Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2025–2025 · leading case: Marine Wholesale & Warehouse Co. (Bankr. C.D. Cal. 2025).
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Marine Wholesale & Warehouse Co. (Bankr. C.D. Cal. 2025). “) 11 27 C.F.R. § 44.81 reads as follows: 12 Persons required to qualify.”
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