[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: 27CFR40.72]

[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. 40.72  Use of factory premises.

    Unless otherwise authorized by the Director as provided in 
Sec. 40.47, the factory premises shall be used exclusively for the 
purposes of manufacturing and storing tobacco products; storing 
materials, equipment, and supplies related thereto or used or useful in 
the conduct of the business; and carrying on activities in connection 
with the business of the manufacturer: Provided, That tobacco products 
manufacturers who maintain adequate records in respect to the 
manufacture and storage of smoking tobacco that is not subject to tax 
(as well as with respect to tobacco products), showing the date and 
total quantity in pounds of the tobacco received, shipped or delivered, 
lost, and destroyed, may continue such operations on the tobacco 
products factory premises, without application for authorization as 
prescribed in Sec. 40.47.

[T.D. ATF-232, 51 FR 28080, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, 
Dec. 1, 1986, as amended by T.D. ATF-289, 54 FR 48839, Nov. 27, 1989]