27 C.F.R. § 40.461 Discontinuance of operations.
Title 27 - Alcohol, Tobacco Products and Firearms
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: 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
§ 40.461 Discontinuance of operations.