[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR40.64] [Page 814] 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. 40.64 Articles of partnership or association. Every partnership or association, before commencing business as a manufacturer of tobacco products, shall furnish with its application for permit, required by Sec. 40.62, a true copy of the articles of partnership or association, if any, or certificate of partnership or association where required to be filed by any State, county, or municipality. Where a partnership or association has previously filed such documents with the same regional director (compliance) and such documents are currently complete and accurate, a written statement, in duplicate, to that effect by the partnership or association will be sufficient for the purpose of this section. (72 Stat. 1421; 26 U.S.C. 5712) [[Page 815]]