Title 27
SECTION 40.432
40.432 Opening.
§ 40.432 Opening.An opening inventory shall be made by the manufacturer of cigarette papers and tubes at the time of first commencing business.
(72 Stat. 1422; 26 U.S.C. 5721)An opening inventory shall be made by the manufacturer of cigarette papers and tubes at the time of first commencing business.
(72 Stat. 1422; 26 U.S.C. 5721)