Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.44.221 Application of drawback of tax

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.

(Authority:  72 Stat. 1419, 68A Stat. 908;  26 U.S.C. 5706, 7653)