27 C.F.R. § 44.148 Opening.
Title 27 - Alcohol, Tobacco Products and Firearms
An opening report, covering the period from the date of the opening inventory, or inventory made in connection with a superseding bond, to the end of the month, shall be made on or before the 20th 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 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
Subpart G—Operations by Export Warehouse Proprietors
Reports
§ 44.148 Opening.
