40.1—Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.

This part contains regulations relating to the manufacture of tobacco products, cigarette papers and tubes, and processed tobacco; the payment by manufacturers of tobacco products and cigarette papers and tubes of internal revenue taxes imposed by 26 U.S.C. chapter 52; and the qualification of and operations by manufacturers of tobacco products, cigarette papers and tubes, and processed tobacco.

Code of Federal Regulations

Effective Date Note: By T.D. TTB-78, at 74 FR 29408, June 22, 2009, § 40.1 was revised, effective June 22, 2009 through June 22, 2012.

CFR

40.1—Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.

Code of Federal Regulations