1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
  6. Subpart K - Manufacture of Cigarette Papers and Tubes
  7. Topic - Operations By Manufacturers
  8. 27 CFR § 40.432
27 CFR § 40.432
Opening
April 24, 2020
CFR

An opening inventory shall be made by the manufacturer of cigarette papers and tubes at the time of first commencing business.

(72 Stat. 1422; 26 U.S.C. 5721)

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§ 40.431 General
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§ 40.433 Special

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