Every partnership or association, before commencing business as a manufacturer of tobacco products, shall furnish with its application for permit, required by § 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 appropriate TTB officer 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)
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 40.64