---
kind: "section"
citation: "27 C.F.R. § 40.182"
title: "27"
number: "40.182"
heading: "Record of tobacco and processed tobacco."
url: "https://uscodex.org/cfr/27/40.182"
---

# §40.182. Record of tobacco and processed tobacco.

- (a) Except as provided in [paragraph (b)](#b) of this section, a manufacturer of tobacco products must maintain a record that shows the total quantity in pounds of all:
  - (1) Processed tobacco on hand at the beginning of each month;
  - (2) Processed tobacco received, together with the name and address of the person from whom received and the date of receipt;
  - (3) Processed tobacco used in the manufacture of tobacco products, together with the date of use;
  - (4) Processed tobacco lost, together with the date and other circumstances of the loss;
  - (5) Processed tobacco destroyed, together with the date and other circumstances of the destruction;
  - (6) Processed tobacco removed, together with the date of the removal and reason for the removal; and
  - (7) 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.
- (b) A manufacturer of tobacco products that is required to obtain authorization to engage in another business within the factory under §§ [40.47(b)](/cfr/27/40.47.md?p=b) and [40.72(b)](/cfr/27/40.72.md?p=b) must keep records as prescribed in [§ 40.521](/cfr/27/40.521.md), in addition to those required elsewhere in this part.

## Notes

### 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]