Code of Federal Regulations · Section
§ 40.395 — Change In Name
27 C.F.R. § 40.395
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Where there is a change in the individual, trade, or corporate name of a manufacturer of cigarette papers and tubes, the manufacturer shall, within 30 days of the change, furnish the appropriate TTB officer a written notice of such change.
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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Reports26 U.S.C. § 5722