{"data":{"id":"us/27-cfr-44.33","jurisdiction":"us","citation":"27 CFR 44.33","heading":"Cross reference.","body":"For additional rules pertaining to liability for special (occupational) tax, filing special tax returns, issuance and examination of special tax stamps, and notification of changes to special tax stamps, see subpart D of part 46 of this chapter.","path":["Title 27—Alcohol, Tobacco Products and Firearms","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 Ba—Special (Occupational) Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"14afe5ab3730fed8abc754c38b9eb64e5bf1ae1cc4d317950103cb9c807bde36","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-44.32","next":"us/27-cfr-44.34-44.36"},"notice":"GroundRules: Original legal text. Not legal advice."}