27 C.F.R. § 40.1

Current through May 31, 2024

Section 40.1 - Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco

This part contains regulations relating to the manufacture of tobacco products, cigarette papers and tubes, and processed tobacco; the payment by manufacturers of tobacco products and cigarette papers and tubes of internal revenue taxes imposed by 26 U.S.C. chapter 52; and the qualification of and operations by manufacturers of tobacco products, cigarette papers and tubes, and processed tobacco.

27 C.F.R. § 40.1

T.D. TTB-78, at 74 FR 29408, 6/22/2009