[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.61a]

[Page 740-741]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
         Subpart E--Qualification Requirements for Manufacturers
 
Sec. 40.61a  Transitional rule.

    Any person who:
    (a) On August 5, 1997, was engaged in business as a manufacturer of 
roll-your-own tobacco, and
    (b) Before January 1, 2000, submits an application, as provided in 
this part, to engage in such business, may, continue to engage in such 
business pending final action on such application. Pending such final 
action, all provisions of

[[Page 741]]

chapter 52 of the Internal Revenue Code of 1986 shall apply to such 
applicant in the same manner and to the same extent as if such applicant 
were a holder of a permit to manufacture roll-your-own tobacco under 
such chapter 52.

[T.D. ATF-424, 64 FR 71931, Dec. 22, 1999]