Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary shall by regulation prescribe. Such inventories shall be subject to verification by any internal revenue officer.
Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary shall by regulation prescribe. Such inventories shall be subject to verification by any internal revenue officer.
2009—Pub. L. 111–3inserted “, processed tobacco,” after “tobacco products”.
1997—Pub. L. 105–33inserted “or importer” after “manufacturer”.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1958—Pub. L. 85–859substituted “manufacturer of tobacco products or cigarette papers and tubes” for “manufacturer of articles” and “internal revenue officer” for “revenue officer”, and inserted provisions to include export warehouse proprietors.
Effective Date of 2009 Amendment
Amendment by Pub. L. 111–3effective Apr. 1, 2009, see section 702(a)(6) ofPub. L. 111–3, set out as a note under section
5702 of this title.
Effective Date of 1997 Amendment
Amendment by Pub. L. 105–33applicable to articles removed, as defined in section
5702(j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) ofPub. L. 105–33, set out as a note under section
5701 of this title.
Effective Date of 1958 Amendment
Amendment by Pub. L. 85–859effective Sept. 3, 1958, see section 210(a)(1) ofPub. L. 85–859, set out as an Effective Date note under section
5001 of this title.
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26 USC
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