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Title 27

Displaying title 27, up to date as of 7/09/2026. Title 27 was last amended 7/06/2026.
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Title 27Alcohol, Tobacco Products and FirearmsPart / Section
Chapter IAlcohol and Tobacco Tax and Trade Bureau, Department of the Treasury1 – 399
Subchapter BTobacco40 – 46
Part 44Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or with Drawback of Tax44.1 – 44.267
Subpart AScope of Regulations44.1 – 44.3
§ 44.1Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
§ 44.2Forms prescribed.
§ 44.3Delegations of the Administrator.
Subpart BDefinitions44.11
§ 44.11Meaning of terms.
Subpart BaSpecial (Occupational) Taxes44.31 – 44.36
§ 44.31Liability for special tax.
§ 44.32Rate of special tax.
§ 44.33Cross reference.
§§ 44.34-44.36 [Reserved]
Subpart CGeneral44.61 – 44.73
Subpart DQualification Requirements for Export Warehouse Proprietors44.81 – 44.93
Subpart EChanges Subsequent to Original Qualification of Export Warehouse Proprietors44.101 – 44.112
Subpart FBonds and Extensions of Coverage of Bonds44.121 – 44.129
Subpart GOperations by Export Warehouse Proprietors44.141 – 44.154
Subpart HSuspension and Discontinuance of Operations44.161 – 44.162
§ 44.161Discontinuance of operations.
§ 44.162Suspension and revocation of permit.
Subpart I [Reserved]
Subpart JRemoval of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors44.181 – 44.213
Subpart KDrawback of Tax44.221 – 44.232
Subpart LWithdrawal of Cigars From Customs Warehouses44.241 – 44.267