§ 40.1. Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
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/us/cfr/t27/s§ 40.1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This part contains regulations relating to the manufacture of tobacco products, cigarette papers and tubes, and processed tobacco; the payment by manufacturers of tobacco products and cigarette papers and tubes of internal revenue taxes imposed by 26 U.S.C. chapter 52; and the qualification of and operations by manufacturers of tobacco products, cigarette papers and tubes, and processed tobacco. \[T.D. TTB-78, at 74 FR 29408, June 22, 2009\]