Code of Federal Regulations · Section
§ 40.394 — Notice Of Approval Of Bond
27 C.F.R. § 40.394
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If the bond required under this subpart is approved by the appropriate TTB officer, a number will be assigned to the factory of the manufacturer of cigarette papers and tubes for internal revenue purposes. The appropriate TTB officer will immediately notify the manufacturer, in writing, of the bond approval, in order that the manufacturer may commence operations.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Bond26 U.S.C. § 5711