Code of Federal Regulations · Section

§ 40.391 — Persons Required To Qualify

27 C.F.R. § 40.391

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Every person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal use or consumption, must first qualify as a manufacturer of cigarette papers and tubes in accordance with the provisions of this subpart.

27 C.F.R. § 40.387 27 C.F.R. § 40.392

Authorizing Statute

Definitions
31 U.S.C. § 9301
Limitation on use of cash method of accounting
26 U.S.C. § 448