{"data":{"id":"us/27-cfr-40.432","jurisdiction":"us","citation":"27 CFR 40.432","heading":"Opening.","body":"An opening inventory shall be made by the manufacturer of cigarette papers and tubes at the time of first commencing business.","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":"e9405adef7c9810178c14ab50c358cdb1827b05927d42a3ff174a910d2e3b6bb","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.431","next":"us/27-cfr-40.433"},"notice":"GroundRules: Original legal text. Not legal advice."}