{"data":{"id":"us/27-cfr-40.1","jurisdiction":"us","citation":"27 CFR 40.1","heading":"Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.","body":"This part contains regulations relating to the manufacture of tobacco products, cigarette papers and tubes, and processed tobacco; the payment by manufacturers of tobacco products and cigarette papers and tubes of internal revenue taxes imposed by 26 U.S.C. chapter 52; and the qualification of and operations by manufacturers of tobacco products, cigarette papers and tubes, and processed tobacco.","path":["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 A—Scope of Regulations"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7c20e008ee518396d66620853fd3ec8c33ce697e2d5d20c0ff16ffe4f6258cec","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-31.234","next":"us/27-cfr-40.2"},"notice":"GroundRules: Original legal text. Not legal advice."}