27 CFR 40.434 - Closing.

§ 40.434 Closing.
A closing inventory shall be made by the manufacturer of cigarette papers and tubes when a change in proprietorship occurs, or when the manufacturer changes location of the factory to another region, or concludes business. Where a change in proprietorship occurs, the closing inventory shall be made as of the day preceding the date of the opening inventory of the successor.
(72 Stat. 1422; 26 U.S.C. 5721)
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Title 27 published on 2014-04-01

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