§ 40.71. Factories established prior to October 1, 1961.
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/us/cfr/t27/s§ 40.71·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Factories established prior to the effective date of this part, October 1, 1961, shall not be subject to the provisions of § 40.70 if, in the opinion of the appropriate TTB officer, the existing premises afford adequate protection to the revenue. (72 Stat. 1421; 26 U.S.C. 5712) \[T.D. 6871, 31 FR 33, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975\]
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- 72 Stat. 1421
- T.D. 6871
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§ 40.71
Factories established prior to October 1, 1961.
Stat.72 Stat. 1421
Treas. Dec.T.D. 6871
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