[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: 27CFR40.71] [Page 743] 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. 40.71 Factories established prior to October 1, 1961. Factories established prior to the effective date of this part, October 1, 1961, shall not be subject to the provisions of Sec. 40.70 if, in the opinion of the regional director (compliance), the existing premises afford adequate protection to the revenue. (72 Stat. 1421; 26 U.S.C. 5712) [T.D. 6871, 31 FR 33, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975]