27 CFR § 40.71
Factories established prior to October 1, 1961
April 24, 2020
Factories established prior to the effective date of this part, October 1, 1961, shall not be subject to the provisions of §40.70 if, in the opinion of the appropriate TTB officer, the existing premises afford adequate protection to the revenue.
(72 Stat. 1421; 26 U.S.C. 5712)
[T.D. 6871, 31 FR 33, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975]
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