[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: 27CFR40.70]

[Page 836]
 
            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. 40.70  Separation of and access to factory.

    Where the factory consists of a portion of a building, or where 
portions of buildings are part of the factory, the factory shall be 
completely separated by walls from adjoining portions of the building. 
Such walls shall be securely constructed of substantial materials. The 
regional director (compliance) may, wherever he finds that the revenue 
will not be jeopardized, authorize openings and doors in such walls or 
means of separation other than walls if such means adequately delineate 
the factory. The factory shall be accessible directly from a street, 
yard, common passageway, or other common means of entrance.

(72 Stat. 1421; 26 U.S.C. 5712)