Record of tobacco and processed tobacco.

§ 40.182 Record of tobacco and processed tobacco. (a) Except as provided in paragraph (b) of this section, a manufacturer of tobacco products must maintain a record that shows the total quantity in pounds of all: (1) Processed tobacco on hand at the beginning of each month; (2) Processed tobacco received, together with the name and address of the person from whom received and the date of receipt; (3) Processed tobacco used in the manufacture of tobacco products, together with the date of use; (4) Processed tobacco lost, together with the date and other circumstances of the loss; (5) Processed tobacco destroyed, together with the date and other circumstances of the destruction; (6) Processed tobacco removed, together with the date of the removal and reason for the removal; and (7) Tobacco (unprocessed) on hand at the beginning of each month and used in the manufacture of tobacco products, lost, destroyed, or removed during each month. (b) A manufacturer of tobacco products that is required to obtain authorization to engage in another business within the factory under §§ 40.47(b) and 40.72(b) must keep records as prescribed in § 40.521, in addition to those required elsewhere in this part. (Approved by the Office of Management and Budget under control number 1513–0068) [T.D. TTB–104, 77 FR 37302, June 21, 2012]