27 C.F.R. § 40.432 Opening.
Title 27 - Alcohol, Tobacco Products and Firearms
An opening inventory shall be made by the manufacturer of cigarette papers and tubes at the time of first commencing business. (72 Stat. 1422; 26 U.S.C. 5721)
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
§ 40.432 Opening.
