Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.44.144 Opening

An opening inventory shall be made by the export warehouse proprietor at the time of commencing business. The date of commencing business under this part shall be the effective date indicated on the permit issued under § 44.93. A similar inventory shall be made by the export warehouse proprietor when he files a superseding bond. The date of such inventory shall be the effective date of such superseding bond.

(Authority:  72 Stat. 1422;  26 U.S.C. 5721)