27 C.F.R. § 40.397 Change in location.
Title 27 - Alcohol, Tobacco Products and Firearms
Whenever a manufacturer of cigarette papers and tubes contemplates a change in location of a factory within the same region, the manufacturer shall, before commencing operations at the new location, file an extension of coverage of bond in accordance with the provisions of §40.407. Whenever a manufacturer of cigarette papers and tubes contemplates changing the location of a factory to another region, the manufacturer shall, before commencing operations at the new location, qualify as a manufacturer in the new region, in accordance with the applicable provisions of this subpart, and make a closing inventory and closing report, in accordance with the provisions of §§40.434 and 40.426, respectively. (72 Stat. 1421, 1422; 26 U.S.C. 5711, 5721, and 5722) Bonds and Extensions of Coverage of Bonds
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart K—Manufacture of Cigarette Papers and Tubes
Qualification Requirements for Manufacturers
§ 40.397 Change in location.
