Every partnership or association, before commencing business as a manufacturer of tobacco products, shall furnish with its application for permit, required by Sec. 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)