§ 40.432 Opening.
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)Daily eCFR
§ 40.432 Opening.
27 CFR 40.432
27 CFR 40.432
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)