Code of Federal Regulations · Section
§ 40.527 — Authorization To Package Processed Tobacco
27 C.F.R. § 40.527
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A permit to manufacture processed tobacco does not authorize packaging of processed tobacco. Packaging of processed tobacco may only occur on the bonded premises of a manufacturer of tobacco products.
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