---
kind: "section"
citation: "27 C.F.R. § 40.257"
title: "27"
number: "40.257"
heading: "Processed tobacco."
url: "https://uscodex.org/cfr/27/40.257"
---

# §40.257. Processed tobacco.


A manufacturer of tobacco products may be required to obtain authorization from the appropriate TTB officer with regard to the activities involving processed tobacco. See [§ 40.72](/cfr/27/40.72.md). Such manufacturers also must maintain records and may be required to submit reports regarding such activities. See §§ [40.182](/cfr/27/40.182.md) and [40.202](/cfr/27/40.202.md).


## Notes

### Amendments

[T.D. TTB-78, 74 FR 29410, June 22, 2009]

### 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-78, 74 FR 29410, June 22, 2009]