{"data":{"id":"us/27-cfr-40.423","jurisdiction":"us","citation":"27 CFR 40.423","heading":"Opening.","body":"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.","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 K—Manufacture of Cigarette Papers and Tubes"],"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":"a672babbbf35ba96372c6905fe9d0fe15b59e8e8c80e2ecee3d7e55af6e46f1a","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.422","next":"us/27-cfr-40.424"},"notice":"GroundRules: Original legal text. Not legal advice."}