CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO (parts 40 to 46) > PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > SUBPART H—Operations by Manufacturers of Tobacco Products (§40.161 to §40.257) > 40.182—Record of processed tobacco.

40.182—Record of processed tobacco.

(a) A manufacturer of tobacco products who processes tobacco on the factory premises solely for use in the manufacture of tobacco products under that permit, and who does not remove processed tobacco from the factory premises for any purpose other than destruction, must maintain a daily record that shows the total quantity in pounds of all processed tobacco:
(1) On hand;
(2) Received, together with the name and address of the person from whom received;
(3) Used in the manufacture of tobacco products;
(4) Lost, together with the circumstances of the loss; and
(5) Destroyed, together with the circumstances of the destruction.
(b) In addition to the recordkeeping and reporting requirements set forth elsewhere in this part, a manufacturer of tobacco products who removes processed tobacco from the factory premises for any purpose other than for destruction must keep records and submit reports as prescribed in §§ 40.521 and 40.522.
(Approved by the Office of Management and Budget under control number 1513-0068)

Code of Federal Regulations

Effective Date Note: By T.D. TTB-78, at 74 FR 29409, June 22, 2009, § 40.182 was revised, effective June 22, 2009 through June 22, 2012.