{"data":{"id":"us/27-cfr-40.461","jurisdiction":"us","citation":"27 CFR 40.461","heading":"Discontinuance of operations.","body":"Every manufacturer of cigarette papers and tubes who desires to discontinue operations and close out a factory shall dispose of all cigarette papers and tubes on hand, in accordance with this subpart, and make a closing inventory and closing report, in accordance with the provisions of §§ 40.434 and 40.426, respectively.","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":"3f097e74ed518b7de77cc2f072e4f77730d9a41a1ba11904d803800fc00ff31f","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.454","next":"us/27-cfr-40.471"},"notice":"GroundRules: Original legal text. Not legal advice."}