[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.61a]

[Page 833-834]
 
            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. 40.61a  Transitional rule.

    Any person who:

[[Page 834]]

    (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 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]