1513-0024 Law and Regs.

1513-0024

26 U.S.C.

Sec. 5722. Reports

Every manufacturer or importer of tobacco products or cigarette

papers and tubes, and every export warehouse proprietor, shall make

reports containing such information, in such form, at such times, and

for such periods as the Secretary shall by regulation prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85-859, title II,

Sec. 202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-33, title

IX, Sec. 9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674.)

27 CFR

Sec. 44.147 General.

Every export warehouse proprietor shall make a report on Form 5220.4

of all tobacco products, and cigarette papers and tubes on hand,

received, removed, transferred, and lost or destroyed. Such report shall

be made at the times specified in this subpart and shall be made whether

or not any operations or transactions occurred during the period covered

by the report. A copy of each report shall be retained by the export

warehouse proprietor at his warehouse for 3 years following the close of

the calendar year covered in such reports, and made available for

inspection by any appropriate TTB officer upon his request.

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

[T.D. 6871, 31 FR 51, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.

15, 1975; T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR

43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71925, Dec. 22, 1999; T.D. ATF-

424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-480, 67 FR 30802, May 8, 2002]

Sec. 44.148 Opening.

An opening report, covering the period from the date of the opening

inventory, or inventory made in connection with a superseding bond, to

the end of the month, shall be made on or before the 20th day following

the end of the month in which the business was commenced.

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

Sec. 44.149 Monthly.

A report for each full month shall be made on or before the 20th day

following the end of the month covered in the report.

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

Sec. 44.150 Special.

A special report, covering the unreported period to the day

preceding the date of any special inventory required by an appropriate

TTB officer, shall be made with such inventory. Another report, covering

the period from the date of such inventory to the end of the month, shall

be made on or before the 20th day following the end of the month in

which the inventory was made.

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

Sec. 44.151 Closing.

A closing report, covering the period from the first of the month to

the date of the closing inventory, or the day preceding the date of an

inventory made in connection with a superseding bond, shall be made

with such inventory.

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