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Electronic Code of Federal Regulations

e-CFR data is current as of February 13, 2020

Title 27Chapter ISubchapter BPart 40 → Subpart A


Title 27: Alcohol, Tobacco Products and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO


Subpart A—Scope of Regulations


Contents
§40.1   Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
§40.2   Territorial extent.

§40.1   Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.

This part contains regulations relating to the manufacture of tobacco products, cigarette papers and tubes, and processed tobacco; the payment by manufacturers of tobacco products and cigarette papers and tubes of internal revenue taxes imposed by 26 U.S.C. chapter 52; and the qualification of and operations by manufacturers of tobacco products, cigarette papers and tubes, and processed tobacco.

[T.D. TTB-78, at 74 FR 29408, June 22, 2009]

§40.2   Territorial extent.

The provisions of the regulations in this part shall apply in the several States of the United States and the District of Columbia.

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