§40.182. Record of tobacco and processed tobacco.
27 C.F.R. § 40.182
Except as provided in paragraph (b) of this section, a manufacturer of tobacco products must maintain a record that shows the total quantity in pounds of all:
Processed tobacco on hand at the beginning of each month;
Processed tobacco received, together with the name and address of the person from whom received and the date of receipt;
Processed tobacco used in the manufacture of tobacco products, together with the date of use;
Processed tobacco lost, together with the date and other circumstances of the loss;
Processed tobacco destroyed, together with the date and other circumstances of the destruction;
Processed tobacco removed, together with the date of the removal and reason for the removal; and
Tobacco (unprocessed) on hand at the beginning of each month and used in the manufacture of tobacco products, lost, destroyed, or removed during each month.
A manufacturer of tobacco products that is required to obtain authorization to engage in another business within the factory under §§ 40.47(b) and 40.72(b) must keep records as prescribed in § 40.521, in addition to those required elsewhere in this part.
Notes, amendments, and revision history
Amendments
[T.D. TTB-104, 77 FR 37302, June 21, 2012]
Authority
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
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.
Amendments
[T.D. TTB-104, 77 FR 37302, June 21, 2012]