§ 40.432. Opening.
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/us/cfr/t27/s§ 40.432·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
An opening inventory shall be made by the manufacturer of cigarette papers and tubes at the time of first commencing business. (72 Stat. 1422; 26 U.S.C. 5721)
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- 72 Stat. 1422
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