§41.204. Records and reports in general.
27 C.F.R. § 41.204
Every importer of tobacco products or cigarette papers or tubes must keep records and, when required by this part, submit reports of all tobacco products released from customs custody under the importer's TTB permit, including information on the release from customs custody, the receipt, and the disposition.
Notes, amendments, and revision history
Amendments
[81 FR 94210, Dec. 22, 2016]
Source
Source: T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, unless otherwise noted.
Authority
Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
Source
Source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.
Amendments
[81 FR 94210, Dec. 22, 2016]