Title 27

PART 40

Part 40 - Manufacture Of Tobacco Products, Cigarette Papers And Tubes, And Processed Tobacco

PART 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Authority:26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. Source:26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001. Editorial Note:Nomenclature changes to part 40 appear by T.D. ATF-460, 66 FR 39094-39096, July 27, 2001; T.D. ATF-464, 66 FR 43479, Aug. 20, 2001; and T.D. TTB-91, 76 FR 5479, Feb. 1, 2011.

27:2.0.1.1.1.1SUBPART A
Subpart A - Scope of Regulations
27:2.0.1.1.1.1.24.1SECTION 40.1
   40.1 Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
27:2.0.1.1.1.1.24.2SECTION 40.2
   40.2 Territorial extent.
27:2.0.1.1.1.2SUBPART B
Subpart B - Definitions
27:2.0.1.1.1.2.24.1SECTION 40.11
   40.11 Meaning of terms.
27:2.0.1.1.1.3SUBPART C
Subpart C - Taxes
27:2.0.1.1.1.3.24.1SECTION 40.21
   40.21 Cigar tax rates.
27:2.0.1.1.1.3.24.2SECTION 40.22
   40.22 Determination of sale price of large cigars.
27:2.0.1.1.1.3.24.3SECTION 40.23
   40.23 Cigarette tax rates.
27:2.0.1.1.1.3.24.4SECTION 40.24
   40.24 Classification of cigarettes.
27:2.0.1.1.1.3.24.5SECTION 40.25
   40.25 Smokeless tobacco tax rates.
27:2.0.1.1.1.3.24.6SECTION 40.25a
   40.25a Pipe tobacco and roll-your-own tobacco tax rates and classification.
27:2.0.1.1.1.3.24.7SECTION 40.26
   40.26 Persons liable for tax.
27:2.0.1.1.1.3.24.8SECTION 40.27
   40.27 Assessment.
27:2.0.1.1.1.4SUBPART Ca
Subpart Ca - Special (Occupational) Taxes
27:2.0.1.1.1.4.24.1SECTION 40.31
   40.31 Liability for special tax.
27:2.0.1.1.1.4.24.2SECTION 40.32
   40.32 Rates of special tax.
27:2.0.1.1.1.4.24.3SECTION 40.33
   40.33 Cross reference.
27:2.0.1.1.1.4.24.4SECTION 40.34-40.36
   40.34-40.36 [Reserved]
27:2.0.1.1.1.5SUBPART D
Subpart D - Administrative Provisions
27:2.0.1.1.1.5.24.1SECTION 40.41
   40.41 Forms prescribed.
27:2.0.1.1.1.5.24.2SECTION 40.42
   40.42 Authority of Appropriate TTB officers to enter premises.
27:2.0.1.1.1.5.24.3SECTION 40.43
   40.43 Interference with administration.
27:2.0.1.1.1.5.24.4SECTION 40.44
   40.44 Disposal of forfeited, condemned, and abandoned tobacco products.
27:2.0.1.1.1.5.24.5SECTION 40.45
   40.45 Alternate methods or procedures.
27:2.0.1.1.1.5.24.6SECTION 40.46
   40.46 Emergency variations from requirements.
27:2.0.1.1.1.5.24.7SECTION 40.47
   40.47 Other businesses within factory.
27:2.0.1.1.1.5.24.8SECTION 40.48
   40.48 Penalties and forfeitures.
27:2.0.1.1.1.5.24.9SECTION 40.49
   40.49 Delegations of the Administrator.
27:2.0.1.1.1.6SUBPART E
Subpart E - Qualification Requirements for Manufacturers of Tobacco Products
27:2.0.1.1.1.6.24.1SECTION 40.61
   40.61 Qualification.
27:2.0.1.1.1.6.24.2SECTION 40.61a
   40.61a Transitional rule.
27:2.0.1.1.1.6.24.3SECTION 40.62
   40.62 Application for permit.
27:2.0.1.1.1.6.24.4SECTION 40.63
   40.63 Corporate documents.
27:2.0.1.1.1.6.24.5SECTION 40.64
   40.64 Articles of partnership or association.
27:2.0.1.1.1.6.24.6SECTION 40.65
   40.65 Trade name certificate.
27:2.0.1.1.1.6.24.7SECTION 40.66
   40.66 Bond.
27:2.0.1.1.1.6.24.8SECTION 40.67
   40.67 Blanket bond.
27:2.0.1.1.1.6.24.9SECTION 40.68
   40.68 Power of attorney.
27:2.0.1.1.1.6.24.10SECTION 40.69
   40.69 Factory premises.
27:2.0.1.1.1.6.24.11SECTION 40.70
   40.70 Separation of and access to factory.
27:2.0.1.1.1.6.24.12SECTION 40.71
   40.71 Factories established prior to October 1, 1961.
27:2.0.1.1.1.6.24.13SECTION 40.72
   40.72 Use of factory premises.
27:2.0.1.1.1.6.24.14SECTION 40.73
   40.73 Additional information.
27:2.0.1.1.1.6.24.15SECTION 40.74
   40.74 Investigation of applicant.
27:2.0.1.1.1.6.24.16SECTION 40.75
   40.75 Issuance of permit.
27:2.0.1.1.1.6.24.17SECTION 40.76
   40.76 Retention of permit and supporting documents.
27:2.0.1.1.1.7SUBPART F
Subpart F - Changes After Original Qualification of Manufacturers of Tobacco Products
27:2.0.1.1.1.7.24SUBJGRP 24
   Changes in Name
27:2.0.1.1.1.7.24.1SECTION 40.91
   40.91 Change in individual name.
27:2.0.1.1.1.7.24.2SECTION 40.92
   40.92 Change in trade name.
27:2.0.1.1.1.7.24.3SECTION 40.93
   40.93 Change in corporate name.
27:2.0.1.1.1.7.25SUBJGRP 25
   Changes in Ownership and Control
27:2.0.1.1.1.7.25.4SECTION 40.101
   40.101 Fiduciary successor.
27:2.0.1.1.1.7.25.5SECTION 40.102
   40.102 Transfer of ownership.
27:2.0.1.1.1.7.25.6SECTION 40.103
   40.103 Change in officers, directors, or stockholders of a corporation.
27:2.0.1.1.1.7.25.7SECTION 40.104
   40.104 Change in control of a corporation.
27:2.0.1.1.1.7.26SUBJGRP 26
   Changes in Location of Factory
27:2.0.1.1.1.7.26.8SECTION 40.111
   40.111 Change in location.
27:2.0.1.1.1.7.26.9SECTION 40.112
   40.112 Change in address.
27:2.0.1.1.1.7.26.10SECTION 40.114
   40.114 Extension or curtailment of factory.
27:2.0.1.1.1.8SUBPART G
Subpart G - Bonds and Extensions of Coverage of Bonds
27:2.0.1.1.1.8.27.1SECTION 40.131
   40.131 Corporate surety.
27:2.0.1.1.1.8.27.2SECTION 40.132
   40.132 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.1.8.27.3SECTION 40.133
   40.133 Amount of individual bond.
27:2.0.1.1.1.8.27.4SECTION 40.134
   40.134 Amount of blanket bond.
27:2.0.1.1.1.8.27.5SECTION 40.135
   40.135 Strengthening bond.
27:2.0.1.1.1.8.27.6SECTION 40.136
   40.136 Superseding bond.
27:2.0.1.1.1.8.27.7SECTION 40.137
   40.137 Extension of coverage of bond.
27:2.0.1.1.1.8.27.8SECTION 40.138
   40.138 Approval of bond and extension of coverage of bond.
27:2.0.1.1.1.8.27.9SECTION 40.139
   40.139 Termination of bond.
27:2.0.1.1.1.8.27.10SECTION 40.140
   40.140 Release of pledged securities.
27:2.0.1.1.1.9SUBPART H
Subpart H - Operations by Manufacturers of Tobacco Products
27:2.0.1.1.1.9.27SUBJGRP 27
   Determination and Payment of Taxes on Tobacco Products
27:2.0.1.1.1.9.27.1SECTION 40.161
   40.161 Determination of tax and method of payment.
27:2.0.1.1.1.9.27.2SECTION 40.162
   40.162 Semimonthly tax return.
27:2.0.1.1.1.9.27.3SECTION 40.163
   40.163 Semimonthly tax return periods.
27:2.0.1.1.1.9.27.4SECTION 40.164
   40.164 Special rule for taxes due for the month of September.
27:2.0.1.1.1.9.27.5SECTION 40.165
   40.165 Times for filing semimonthly return.
27:2.0.1.1.1.9.27.6SECTION 40.165a
   40.165a Payment of tax by electronic fund transfer.
27:2.0.1.1.1.9.27.7SECTION 40.166
   40.166 Default, prepayment of tax required.
27:2.0.1.1.1.9.27.8SECTION 40.167
   40.167 Prepayment tax return.
27:2.0.1.1.1.9.27.9SECTION 40.168
   40.168 Remittance with return.
27:2.0.1.1.1.9.27.10SECTION 40.169
   40.169 Employer identification number.
27:2.0.1.1.1.9.27.11SECTION 40.170
   40.170 Application for employer identification number.
27:2.0.1.1.1.9.27.12SECTION 40.171
   40.171 Execution and filing of Form SS-4.
27:2.0.1.1.1.9.28SUBJGRP 28
   Records
27:2.0.1.1.1.9.28.13SECTION 40.181
   40.181 General.
27:2.0.1.1.1.9.28.14SECTION 40.182
   40.182 Record of tobacco and processed tobacco.
27:2.0.1.1.1.9.28.15SECTION 40.183
   40.183 Record of tobacco products.
27:2.0.1.1.1.9.28.16SECTION 40.184
   40.184 Record of removals subject to tax.
27:2.0.1.1.1.9.28.17SECTION 40.185
   40.185 Retention of records.
27:2.0.1.1.1.9.28.18SECTION 40.186
   40.186 Record in support of transfers in bond.
27:2.0.1.1.1.9.28.19SECTION 40.187
   40.187 Record of sales prices of large cigars.
27:2.0.1.1.1.9.29SUBJGRP 29
   Inventories and Reports
27:2.0.1.1.1.9.29.20SECTION 40.201
   40.201 Inventories.
27:2.0.1.1.1.9.29.21SECTION 40.202
   40.202 Reports.
27:2.0.1.1.1.9.30SUBJGRP 30
   Packages
27:2.0.1.1.1.9.30.22SECTION 40.211
   40.211 Package.
27:2.0.1.1.1.9.30.23SECTION 40.212
   40.212 Mark.
27:2.0.1.1.1.9.30.24SECTION 40.213
   40.213 Tobacco products labeled for export.
27:2.0.1.1.1.9.30.25SECTION 40.214
   40.214 Notice for cigars.
27:2.0.1.1.1.9.30.26SECTION 40.215
   40.215 Notice for cigarettes.
27:2.0.1.1.1.9.30.27SECTION 40.216
   40.216 Notice for smokeless tobacco.
27:2.0.1.1.1.9.30.28SECTION 40.216a
   40.216a Notice for pipe tobacco.
27:2.0.1.1.1.9.30.29SECTION 40.216b
   40.216b Notice for roll-your-own tobacco.
27:2.0.1.1.1.9.30.30SECTION 40.216c
   40.216c Package use-up rule.
27:2.0.1.1.1.9.30.31SECTION 40.217
   40.217 Repackaging.
27:2.0.1.1.1.9.31SUBJGRP 31
   Exemption From Taxes on Tobacco Products
27:2.0.1.1.1.9.31.32SECTION 40.231
   40.231 Consumption by employees.
27:2.0.1.1.1.9.31.33SECTION 40.232
   40.232 Experimental purposes.
27:2.0.1.1.1.9.31.34SECTION 40.233
   40.233 Transfer in bond.
27:2.0.1.1.1.9.31.35SECTION 40.234
   40.234 Removal for use of the United States.
27:2.0.1.1.1.9.31.36SECTION 40.235
   40.235 Removal for export purposes.
27:2.0.1.1.1.9.31.37SECTION 40.236
   40.236 Release from customs custody.
27:2.0.1.1.1.9.32SUBJGRP 32
   Other Provisions Relating to Operations
27:2.0.1.1.1.9.32.38SECTION 40.251
   40.251 Emergency storage.
27:2.0.1.1.1.9.32.39SECTION 40.252
   40.252 Reduction of tobacco products to materials.
27:2.0.1.1.1.9.32.40SECTION 40.253
   40.253 Destruction.
27:2.0.1.1.1.9.32.41SECTION 40.254
   40.254 Receipt into factory.
27:2.0.1.1.1.9.32.42SECTION 40.255
   40.255 Shortages and overages in inventory.
27:2.0.1.1.1.9.32.43SECTION 40.256
   40.256 Minimum manufacturing and activity requirements.
27:2.0.1.1.1.9.32.44SECTION 40.257
   40.257 Processed tobacco.
27:2.0.1.1.1.10SUBPART I
Subpart I - Claims by Manufacturers
27:2.0.1.1.1.10.33SUBJGRP 33
   General
27:2.0.1.1.1.10.33.1SECTION 40.281
   40.281 Abatement of assessment.
27:2.0.1.1.1.10.33.2SECTION 40.282
   40.282 Allowance of tax.
27:2.0.1.1.1.10.33.3SECTION 40.283
   40.283 Credit or refund of tax.
27:2.0.1.1.1.10.33.4SECTION 40.284
   40.284 Remission of tax liability.
27:2.0.1.1.1.10.33.5SECTION 40.285
   40.285 [Reserved]
27:2.0.1.1.1.10.33.6SECTION 40.286
   40.286 Refund of overpayment.
27:2.0.1.1.1.10.33.7SECTION 40.287
   40.287 Remission of tax liability on shortage.
27:2.0.1.1.1.10.34SUBJGRP 34
   Tobacco Products Lost or Destroyed
27:2.0.1.1.1.10.34.8SECTION 40.301
   40.301 Action by claimant.
27:2.0.1.1.1.10.35SUBJGRP 35
   Tobacco Products Withdrawn From the Market
27:2.0.1.1.1.10.35.9SECTION 40.311
   40.311 Action by claimant.
27:2.0.1.1.1.10.35.10SECTION 40.312
   40.312 Action by the appropriate TTB officer.
27:2.0.1.1.1.10.35.11SECTION 40.313
   40.313 Disposition of tobacco products and schedule.
27:2.0.1.1.1.11SUBPART J
Subpart J - Suspension and Discontinuance of Operations by Manufacturers
27:2.0.1.1.1.11.36.1SECTION 40.331
   40.331 Discontinuance of operations.
27:2.0.1.1.1.11.36.2SECTION 40.332
   40.332 Suspension and revocation of permit.
27:2.0.1.1.1.12SUBPART K
Subpart K - Manufacture of Cigarette Papers and Tubes
27:2.0.1.1.1.12.36SUBJGRP 36
   Taxes
27:2.0.1.1.1.12.36.1SECTION 40.351
   40.351 Cigarette papers.
27:2.0.1.1.1.12.36.2SECTION 40.352
   40.352 Cigarette tubes.
27:2.0.1.1.1.12.36.3SECTION 40.353
   40.353 Persons liable for tax.
27:2.0.1.1.1.12.36.4SECTION 40.354
   40.354 Determination of tax and method of payment.
27:2.0.1.1.1.12.36.5SECTION 40.355
   40.355 Return of manufacturer.
27:2.0.1.1.1.12.36.6SECTION 40.356
   40.356 Adjustments in the return of manufacturer.
27:2.0.1.1.1.12.36.7SECTION 40.357
   40.357 Payment of tax by electronic fund transfer.
27:2.0.1.1.1.12.36.8SECTION 40.358
   40.358 Assessment.
27:2.0.1.1.1.12.36.9SECTION 40.359
   40.359 Employer identification number.
27:2.0.1.1.1.12.36.10SECTION 40.360
   40.360 Application for employer identification number.
27:2.0.1.1.1.12.36.11SECTION 40.361
   40.361 Execution and filing of Form SS-4.
27:2.0.1.1.1.12.37SUBJGRP 37
   Special (Occupational) Taxes
27:2.0.1.1.1.12.37.12SECTION 40.371
   40.371 Liability for special tax.
27:2.0.1.1.1.12.37.13SECTION 40.372
   40.372 Rate of special tax.
27:2.0.1.1.1.12.37.14SECTION 40.373
   40.373 Cross reference.
27:2.0.1.1.1.12.37.15SECTION 40.374-40.375
   40.374-40.375 [Reserved]
27:2.0.1.1.1.12.38SUBJGRP 38
   General
27:2.0.1.1.1.12.38.16SECTION 40.382
   40.382 Authority of TTB officers to enter premises.
27:2.0.1.1.1.12.38.17SECTION 40.383
   40.383 Interference with administration.
27:2.0.1.1.1.12.38.18SECTION 40.384
   40.384 Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
27:2.0.1.1.1.12.38.19SECTION 40.385
   40.385 Alternate methods or procedures.
27:2.0.1.1.1.12.38.20SECTION 40.386
   40.386 Emergency variations from requirements.
27:2.0.1.1.1.12.38.21SECTION 40.387
   40.387 Penalties and forfeitures.
27:2.0.1.1.1.12.39SUBJGRP 39
   Qualification Requirements for Manufacturers
27:2.0.1.1.1.12.39.22SECTION 40.391
   40.391 Persons required to qualify.
27:2.0.1.1.1.12.39.23SECTION 40.392
   40.392 Bond.
27:2.0.1.1.1.12.39.24SECTION 40.393
   40.393 Power of attorney.
27:2.0.1.1.1.12.39.25SECTION 40.394
   40.394 Notice of approval of bond.
27:2.0.1.1.1.12.39.26SECTION 40.395
   40.395 Change in name.
27:2.0.1.1.1.12.39.27SECTION 40.396
   40.396 Change in proprietorship.
27:2.0.1.1.1.12.39.28SECTION 40.397
   40.397 Change in location.
27:2.0.1.1.1.12.39.29SECTION 40.401
   40.401 Corporate surety.
27:2.0.1.1.1.12.39.30SECTION 40.402
   40.402 Two or more corporate sureties.
27:2.0.1.1.1.12.39.31SECTION 40.403
   40.403 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.1.12.39.32SECTION 40.404
   40.404 Amount of bond.
27:2.0.1.1.1.12.39.33SECTION 40.405
   40.405 Strengthening bond.
27:2.0.1.1.1.12.39.34SECTION 40.406
   40.406 Superseding bond.
27:2.0.1.1.1.12.39.35SECTION 40.407
   40.407 Extension of coverage of bond.
27:2.0.1.1.1.12.39.36SECTION 40.408
   40.408 Approval of bond and extension of coverage of bond.
27:2.0.1.1.1.12.39.37SECTION 40.409
   40.409 Termination of liability of surety under bond.
27:2.0.1.1.1.12.39.38SECTION 40.410
   40.410 Release of pledged securities.
27:2.0.1.1.1.12.40SUBJGRP 40
   Operations By Manufacturers
27:2.0.1.1.1.12.40.39SECTION 40.421
   40.421 General.
27:2.0.1.1.1.12.40.40SECTION 40.422
   40.422 General.
27:2.0.1.1.1.12.40.41SECTION 40.423
   40.423 Opening.
27:2.0.1.1.1.12.40.42SECTION 40.424
   40.424 Monthly.
27:2.0.1.1.1.12.40.43SECTION 40.425
   40.425 Special.
27:2.0.1.1.1.12.40.44SECTION 40.426
   40.426 Closing.
27:2.0.1.1.1.12.40.45SECTION 40.431
   40.431 General.
27:2.0.1.1.1.12.40.46SECTION 40.432
   40.432 Opening.
27:2.0.1.1.1.12.40.47SECTION 40.433
   40.433 Special.
27:2.0.1.1.1.12.40.48SECTION 40.434
   40.434 Closing.
27:2.0.1.1.1.12.40.49SECTION 40.435
   40.435 General.
27:2.0.1.1.1.12.40.50SECTION 40.441
   40.441 General.
27:2.0.1.1.1.12.40.51SECTION 40.451
   40.451 Transfer in bond.
27:2.0.1.1.1.12.40.52SECTION 40.452
   40.452 Release from customs custody.
27:2.0.1.1.1.12.40.53SECTION 40.453
   40.453 Use of the United States.
27:2.0.1.1.1.12.40.54SECTION 40.454
   40.454 Removal for export purposes.
27:2.0.1.1.1.12.40.55SECTION 40.461
   40.461 Discontinuance of operations.
27:2.0.1.1.1.12.41SUBJGRP 41
   Claims By Manufacturers
27:2.0.1.1.1.12.41.56SECTION 40.471
   40.471 Abatement.
27:2.0.1.1.1.12.41.57SECTION 40.472
   40.472 Allowance.
27:2.0.1.1.1.12.41.58SECTION 40.473
   40.473 Credit or refund.
27:2.0.1.1.1.12.41.59SECTION 40.474
   40.474 Remission.
27:2.0.1.1.1.12.41.60SECTION 40.475
   40.475 Action by claimant.
27:2.0.1.1.1.12.41.61SECTION 40.476
   40.476 Action by claimant.
27:2.0.1.1.1.12.41.62SECTION 40.477
   40.477 Action by the appropriate TTB officer.
27:2.0.1.1.1.12.41.63SECTION 40.478
   40.478 Disposition of cigarette papers and tubes and schedule.
27:2.0.1.1.1.13SUBPART L
Subpart L - Manufacture of Processed Tobacco
27:2.0.1.1.1.13.42SUBJGRP 42
   Qualification Requirements for Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.42.1SECTION 40.491
   40.491 Persons required to qualify.
27:2.0.1.1.1.13.42.2SECTION 40.492
   40.492 Application for permit.
27:2.0.1.1.1.13.42.3SECTION 40.493
   40.493 Transitional rule.
27:2.0.1.1.1.13.42.4SECTION 40.494
   40.494 Corporate documents.
27:2.0.1.1.1.13.42.5SECTION 40.495
   40.495 Articles of partnership or association.
27:2.0.1.1.1.13.42.6SECTION 40.496
   40.496 Trade name certificate.
27:2.0.1.1.1.13.42.7SECTION 40.497
   40.497 Additional information.
27:2.0.1.1.1.13.42.8SECTION 40.498
   40.498 Investigation of applicant.
27:2.0.1.1.1.13.42.9SECTION 40.499
   40.499 Notice of contemplated disapproval.
27:2.0.1.1.1.13.42.10SECTION 40.500
   40.500 Issuance of permit.
27:2.0.1.1.1.13.42.11SECTION 40.501
   40.501 Retention of permit and supporting documents.
27:2.0.1.1.1.13.43SUBJGRP 43
   Qualification Requirements for Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.43.12SECTION 40.502
   40.502 Factory premises.
27:2.0.1.1.1.13.44SUBJGRP 44
   Changes After Qualification
27:2.0.1.1.1.13.44.13SECTION 40.511
   40.511 Change in name.
27:2.0.1.1.1.13.44.14SECTION 40.512
   40.512 Change in ownership or control.
27:2.0.1.1.1.13.44.15SECTION 40.513
   40.513 Change in location or address of factory.
27:2.0.1.1.1.13.45SUBJGRP 45
   Operations by Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.45.16SECTION 40.521
   40.521 Record of tobacco and processed tobacco.
27:2.0.1.1.1.13.45.17SECTION 40.522
   40.522 Reports.
27:2.0.1.1.1.13.45.18SECTION 40.523
   40.523 Inventories.
27:2.0.1.1.1.13.45.19SECTION 40.524
   40.524 Retention of documents.
27:2.0.1.1.1.13.45.20SECTION 40.525
   40.525 Discontinuance of operations.
27:2.0.1.1.1.13.45.21SECTION 40.526
   40.526 Minimum manufacturing and activity requirements.
27:2.0.1.1.1.13.45.22SECTION 40.527
   40.527 Authorization to package processed tobacco.
27:2.0.1.1.1.13.45.23SECTION 40.528
   40.528 Suspension and revocation of permit.
27:2.0.1.1.1.13.46SUBJGRP 46
   Other Provisions Relating to Manufacturers of Processed Tobacco
27:2.0.1.1.1.13.46.24SECTION 40.531
   40.531 Alternate methods or procedures.
27:2.0.1.1.1.13.46.25SECTION 40.532
   40.532 Emergency variations from requirements.
27:2.0.1.1.1.13.46.26SECTION 40.533
   40.533 Penalties and forfeitures.
27:2.0.1.1.1.13.46.27SECTION 40.534
   40.534 Power of attorney.