CFR 27-44.11-2013 Alcohol,tobacco products and firearms. Part44:Exportation of tobacco products and cigarette papers and tubes, without payment of tax, or with drawback of tax. Section44.11:Meaning of terms.
When used in this part and in forms prescribed under this part, the following terms shall have the meanings given in this section, unless the context clearly indicates otherwise. Words in the plural form shall include the singular, and vice versa, and words indicating the masculine gender shall include the feminine. The terms "includes" and "including" do not exclude things not listed which are in the same general class.
CFR 27-44.11-2013 history
2013CFR 27-44.11-2013 Alcohol,tobacco products and firearms. Part44:Exportation of tobacco products and cigarette papers and tubes, without payment of tax, or with drawback of tax. Section44.11:Meaning of terms.