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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
SUBCHAPTER B: TOBACCO
PART 40: MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
Subpart A: Scope of Regulations
40.1 - Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
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.
Effective Date Note:
By T.D. TTB-78, at 74 FR 29408, June 22, 2009, ? 40.1 was revised, effective June 22, 2009 through June 22, 2012.
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