(a) Monthly report.
Every manufacturer of tobacco products shall make a report on Form 5210.5, in duplicate, for each month and for any portion of a month during which he engages in such business. Such report shall be made regardless of whether any operations or transactions occurred during the month or portion of a month covered therein. The report for a month or portion of a month in which business is commenced or is concluded shall be conspicuously marked “Commencing Report” or “Concluding Report,” respectively. The original of the report shall be submitted to the appropriate TTB officer not later than the 20th day of the month succeeding the month covered therein, and the duplicate shall be retained by the manufacturer. Each report shall show, for the period covered, the total quantity of tobacco products:
Received by return to bond,
Disclosed by inventory as an overage,
Removed subject to tax,
Otherwise disposed of without determination of tax,
Disclosed by inventory as a shortage, and
On hand, in bond, beginning of and end of month.
(b) Report of processed tobacco removed.
In addition to the recordkeeping and reporting requirements set forth elsewhere in this part, a manufacturer of tobacco products who removes processed tobacco from the factory premises for any purpose other than destruction must record and report those removals in accordance with § 40.522 of this part.
(Approved by the Office of Management and Budget under Control No. 1513-0033)
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (
26 U.S.C. 5722
[T.D. 6871, 31 FR 36, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-40, 42 FR 5001, Jan. 26, 1977; T.D. ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-307, 55 FR 52743, Dec. 21, 1990; T.D. ATF-424, 64 FR 71931, Dec. 22, 1999]
Effective Date Note:
By T.D. TTB-78, at 74 FR 29409, June 22, 2009, § 40.202
was amended by revising paragraph (b) and the Office of Management and Budget control number reference, effective June 22, 2009 through June 22, 2012.