{"data":{"id":"us/27-cfr-40.71","jurisdiction":"us","citation":"27 CFR 40.71","heading":"Factories established prior to October 1, 1961.","body":"Factories established prior to the effective date of this part, October 1, 1961, shall not be subject to the provisions of § 40.70 if, in the opinion of the appropriate TTB officer, the existing premises afford adequate protection to the revenue.","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 E—Qualification Requirements for Manufacturers of Tobacco Products"],"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":"418a1d6b5b0854f602e195e54e87b121a68293f64e60600299cccd7a541752e7","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.70","next":"us/27-cfr-40.72"},"notice":"GroundRules: Original legal text. Not legal advice."}