{"data":{"id":"us/27-cfr-40.525","jurisdiction":"us","citation":"27 CFR 40.525","heading":"Discontinuance of operations.","body":"Every manufacturer of processed tobacco who desires to discontinue operations and close a factory must dispose of all processed tobacco on hand, make a concluding inventory and concluding report, in accordance with the provisions of §§ 40.523 and 40.522, respectively, and surrender the permit to the appropriate TTB officer.","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 L—Manufacture of Processed Tobacco"],"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":"d7773c5c01ba35f01be03af3c2bdcbe56ea7a667d80450170579a1889dde9167","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.524","next":"us/27-cfr-40.526"},"notice":"GroundRules: Original legal text. Not legal advice."}