---
kind: "section"
citation: "27 C.F.R. § 40.71"
title: "27"
number: "40.71"
heading: "Factories established prior to October 1, 1961."
url: "https://uscodex.org/cfr/27/40.71"
---

# §40.71. Factories established prior to October 1, 1961.


Factories established prior to the effective date of this part, October 1, 1961, shall not be subject to the provisions of [§ 40.70](/cfr/27/40.70.md) if, in the opinion of the appropriate TTB officer, the existing premises afford adequate protection to the revenue.


## Notes

### Amendments

[T.D. 6871, 31 FR 33, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975]

### 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. 6871, 31 FR 33, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975]