27 C.F.R. § 40.461
Current through May 31, 2024
Every manufacturer of cigarette papers and tubes who desires to discontinue operations and close out a factory shall dispose of all cigarette papers and tubes on hand, in accordance with this subpart, and make a closing inventory and closing report, in accordance with the provisions of §§40.434 and 40.426, respectively.
27 C.F.R. § 40.461
72 Stat. 1422; 26 U.S.C. 5721 , 5722