27 C.F.R. § 40.71

Current through May 31, 2024

Section 40.71 - Factories established prior to October 1, 1961

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.

27 C.F.R. § 40.71

72 Stat. 1421; 26 U.S.C. 5712

T.D. 6871, 31 FR 33, 1/4/1966. Redesignated at 40 FR 16835, 4/15/1975