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Current as of October 02, 2022 | Updated by FindLaw Staff
(a) Except as provided in paragraph (b) of this section, a manufacturer of tobacco products must maintain a record that shows the total quantity in pounds of all:
(1) Processed tobacco on hand at the beginning of each month;
(2) Processed tobacco received, together with the name and address of the person from whom received and the date of receipt;
(3) Processed tobacco used in the manufacture of tobacco products, together with the date of use;
(4) Processed tobacco lost, together with the date and other circumstances of the loss;
(5) Processed tobacco destroyed, together with the date and other circumstances of the destruction;
(6) Processed tobacco removed, together with the date of the removal and reason for the removal; and
(7) Tobacco (unprocessed) on hand at the beginning of each month and used in the manufacture of tobacco products, lost, destroyed, or removed during each month.
(b) A manufacturer of tobacco products that is required to obtain authorization to engage in another business within the factory under §§ 40.47(b) and 40.72(b) must keep records as prescribed in § 40.521, in addition to those required elsewhere in this part.
(Approved by the Office of Management and Budget under control number 1513–0068)
Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.40.182 Record of tobacco and processed tobacco - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-40-182/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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