27 CFR 40.423 - Opening.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart K [§ 40.351 - § 40.478]

§ 40.423 - Opening.

An opening report, covering the period from the date of the opening inventory to the end of the month, shall be made on or before the 10th day following the end of the month in which the business was commenced.

(72 Stat. 1422; 26 U.S.C. 5722)

authority: 26 U.S.C. 448,5701,5703,5711,5721,5731,5741,5751,5753,5761,6061,6065,6109,6151,6301,6302,6311,6313,6402,6404,6423,6676,6806,7011,7212,7325,7342,7502,7503,7606,7805; 31 U.S.C. 9301,9303,9304,9306

source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

cite as: 27 CFR 40.423