[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.71]

[Page 765]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, 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]