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CFR › Title 27 › Chapter I › Subchapter B › Part 40 › Subpart K › Section 40.421

27 CFR 40.421 - General.

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§ 40.421
General.
(a) Every manufacturer of cigarette papers and tubes must keep records of daily operations and transactions. Records maintained must reflect the date and number of cigarette papers and the date and number of cigarette tubes:
(1) Manufactured;
(2) Received, without payment of tax from another factory, an export warehouse, customs custody, or by withdrawal from the market;
(3) Removed, subject to tax;
(4) Removed, without payment of tax, for export purposes, use of the United States or transfer in bond pursuant to § 40.451; or
(5) Lost or destroyed.
(b) The entries for each day in the records maintained or kept under this subpart must be made by the close of the business day following that on which the operations or transactions occur. No particular form of records is prescribed, but the information required must be readily ascertainable from the records kept.
(c) Records maintained under this section prior to January 1, 2000, must reflect the date and number of books or sets of cigarette papers of each different numerical content and the date and number of cigarette tubes.
( 26 U.S.C. 5741 .)
[T.D. ATF-240, 64 FR 71941, Dec. 22, 1999]
Reports

Title 27 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2012-06-21; vol. 77 # 120 - Thursday, June 21, 2012
    1. 77 FR 37287 - Implementation of Statutory Amendments Requiring the Qualification of Manufacturers and Importers of Processed Tobacco and Other Amendments Related to Permit Requirements, and the Expanded Definition of Roll-Your-Own Tobacco
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      Effective June 21, 2012, the temporary regulations published in the Federal Register at 74 FR 29401 on June 22, 2009, at 74 FR 37551 on July 29, 2009, and at 74 FR 48650 on September 24, 2009 are adopted as final, and these regulations will no longer have a sunset date of June 22, 2012. The amendments to 27 CFR parts 40 and 41 contained in this rule are effective June 21, 2012.
      27 CFR Parts 40, 41, 44, and 45

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC: Title 26a

§ 5142

§ 5143

§ 5146

§ 5701

§ 5702

§ 5703

§ 5704

§ 5705

§ 5711

§ 5712

§ 5713

§ 5721

§ 5722

§ 5723

§ 5731

§ 5741

§ 5751

§ 5753

§ 5761

§ 5762

§ 5763

§ 6061

§ 6065

§ 6109

§ 6151

§ 6301

§ 6302

§ 6311

§ 6313

§ 6402

§ 6404

§ 6423

§ 6676

§ 6806

§ 7011

§ 7212

§ 7325

§ 7342

§ 7502

§ 7503

§ 7606

USC : Title 31 - MONEY AND FINANCE

§ 9301 - Definitions

§ 9303 - Use of eligible obligations instead of surety bonds

§ 9304 - Surety corporations

§ 9306 - Surety corporations acting outside area of incorporation and place of principal office

Title 27 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 40 after this date.

  • 2012-06-21; vol. 77 # 120 - Thursday, June 21, 2012
    1. 77 FR 37287 - Implementation of Statutory Amendments Requiring the Qualification of Manufacturers and Importers of Processed Tobacco and Other Amendments Related to Permit Requirements, and the Expanded Definition of Roll-Your-Own Tobacco
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      Effective June 21, 2012, the temporary regulations published in the Federal Register at 74 FR 29401 on June 22, 2009, at 74 FR 37551 on July 29, 2009, and at 74 FR 48650 on September 24, 2009 are adopted as final, and these regulations will no longer have a sunset date of June 22, 2012. The amendments to 27 CFR parts 40 and 41 contained in this rule are effective June 21, 2012.
      27 CFR Parts 40, 41, 44, and 45