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 K—Manufacture of Cigarette Papers and Tubes (§40.351 to §40.478) > 40.426—Closing.

40.426—Closing.

A closing report, covering the period from the first of the month to the date of the closing inventory, shall be made with such inventory.

Code of Federal Regulations

(72 Stat. 1422; 26 U.S.C. 5722 )