Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 40 · § 40.434

§ 40.434. Closing.

69 words·~1 min read·/us/cfr/t27/s§ 40.434·

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A closing inventory shall be made by the manufacturer of cigarette papers and tubes when a change in proprietorship occurs, or when the manufacturer changes location of the factory to another region, or concludes business. Where a change in proprietorship occurs, the closing inventory shall be made as of the day preceding the date of the opening inventory of the successor. (72 Stat. 1422; 26 U.S.C. 5721) Document Retention

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U.S. Code

Inventories
§ 5721

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72 Stat. 1422

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§ 40.434

Closing.

U.S.C.§ 5721

Stat.72 Stat. 1422

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