Code of Federal Regulations · Section
§ 40.71 — Factories Established Prior To October 1, 1961
27 C.F.R. § 40.71
View:
Factories established prior to the effective date of this part, October 1, 1961, shall not be subject to the provisions of § 40.70 if, in the opinion of the appropriate TTB officer, the existing premises afford adequate protection to the revenue.
Authorizing Statute
-
Application for permit26 U.S.C. § 5712
-
Definitions31 U.S.C. § 9301
-
Limitation on use of cash method of accounting26 U.S.C. § 448