{"data":{"id":"us/27-cfr-45.32","jurisdiction":"us","citation":"27 CFR 45.32","heading":"Under manufacturer's bond.","body":"Removals of tobacco products, and cigarette papers and tubes under this part shall be made under the bond filed by the manufacturer of such articles to cover the operations of their factory as required by section 5711, I.R.C., and regulations issued thereunder.","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 45—REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES","Subpart D—Removals"],"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":"4bc04ce5439df4b173ef8016cd7204888a7f219f56d00123fee1401b2e391d5f","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-45.31","next":"us/27-cfr-45.33"},"notice":"GroundRules: Original legal text. Not legal advice."}