Section 40.182 - Record of tobacco and processed tobacco(a) Except as provided in paragraph (b) of this section, a manufacturer of tobacco products must maintain a record that shows the total quantity in pounds of all: (1) Processed tobacco on hand at the beginning of each month;(2) Processed tobacco received, together with the name and address of the person from whom received and the date of receipt;(3) Processed tobacco used in the manufacture of tobacco products, together with the date of use;(4) Processed tobacco lost, together with the date and other circumstances of the loss;(5) Processed tobacco destroyed, together with the date and other circumstances of the destruction;(6) Processed tobacco removed, together with the date of the removal and reason for the removal; and(7) Tobacco (unprocessed) on hand at the beginning of each month and used in the manufacture of tobacco products, lost, destroyed, or removed during each month.(b) A manufacturer of tobacco products that is required to obtain authorization to engage in another business within the factory under §§40.47(b) and 40.72 must keep records as prescribed in §40.521, in addition to those required elsewhere in this part.T.D. TTB-104, 77 FR 37302, 6/21/2012 Approved by the Office of Management and Budget under control number 1513-0068