Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 40 · § 40.461

§ 40.461. Discontinuance of operations.

58 words·~1 min read·/us/cfr/t27/s§ 40.461·

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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. (72 Stat. 1422; 26 U.S.C. 5721, 5722)

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U.S. Code

Inventories
§ 5721

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72 Stat. 1422

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§ 40.461

Discontinuance of operations.

U.S.C.§ 5721

Stat.72 Stat. 1422

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