GroundRules
27 CFR 40.434: Closing.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—TOBACCO
- PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
- Subpart K—Manufacture of Cigarette Papers and Tubes
A closing inventory shall be made by the manufacturer of cigarette papers and tubes when a change in proprietorship occurs, or when the manufacturer changes location of the factory to another region, or concludes business. Where a change in proprietorship occurs, the closing inventory shall be made as of the day preceding the date of the opening inventory of the successor.
Document Retention
Collected 2026-08-27T02:25:11Z. Source file · JSON