27 C.F.R. § 40.525
Current through September 30, 2024
Every manufacturer of processed tobacco who desires to discontinue operations and close a factory must dispose of all processed tobacco on hand, make a concluding inventory and concluding report, in accordance with the provisions of §§40.523 and 40.522, respectively, and surrender the permit to the appropriate TTB officer.
27 C.F.R. § 40.525
26 U.S.C. 5721 , 5722