27 C.F.R. § 40.423 Opening.
Title 27 - Alcohol, Tobacco Products and Firearms
An opening report, covering the period from the date of the opening inventory to the end of the month, shall be made on or before the 10th day following the end of the month in which the business was commenced. (72 Stat. 1422; 26 U.S.C. 5722)
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
Operations By Manufacturers
§ 40.423 Opening.
