40.521—Record of processed tobacco.
(a)
Every manufacturer of processed tobacco and every manufacturer of tobacco products who removes processed tobacco from the factory for any purpose other than destruction must keep records of daily operations and transactions that show total quantity of processed tobacco:
(5)
Removed from the factory for shipment to a person holding a TTB permit as a manufacturer of processed tobacco, a manufacturer of tobacco products, or an export warehouse proprietor, together with the name and address of the person to whom shipped or delivered;
(6)
Removed from the factory for shipment to a person not holding a TTB permit as a manufacturer of processed tobacco, a manufacturer of tobacco products, or an export warehouse proprietor;
(8)
Removed for any purpose other than described in paragraphs (a)(5), (6), and (7) of this section;
(b)
The records of any manufacturer of processed tobacco who removes processed tobacco from the factory for shipment to a person who does not hold a TTB permit as a manufacturer of processed tobacco, as a manufacturer of tobacco products, or as an export warehouse proprietor must include dated, commercial records that show the following information about each removal under this paragraph:
(1)
The full name and address (including city and State) of the purchaser (or recipient, if there is no purchaser);
(2)
The full name, address (including city and State), and driver's license number of the person picking up the processed tobacco for delivery;
(3)
The license number of the vehicle in which the processed tobacco is removed from the manufacturer's premises;
(6)
A declaration by the purchaser (or recipient, if no purchaser) of the specific purpose of the purchase or receipt (for example, delivery to another, resale); and
(7)
A declaration by the purchaser (or recipient, if no purchaser) of the name and address of his or her principal when acting as an agent.
(c)
The entries in the records of removals required under this section must be made for each day by the close of the business day following the day on which the removal occurs. Although no particular format for the records in this section is prescribed, the required information must be readily ascertainable from the records kept.