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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 40.423: Opening.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER B—TOBACCO
  4. PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
  5. Subpart K—Manufacture of Cigarette Papers and Tubes

An opening report, covering the period from the date of the opening inventory to the end of the month, shall be made on or before the 10th day following the end of the month in which the business was commenced.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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