Every manufacturer of cigarette papers and tubes who desires to discontinue operations and close out a factory shall dispose of all cigarette papers and tubes on hand, in accordance with this subpart, and make a closing inventory and closing report, in accordance with the provisions of §§ 40.434 and 40.426, respectively.
(72 Stat. 1422; 26 U.S.C. 5721, 5722)
Title 27 published on 2012-04-01
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