Whenever a manufacturer of cigarette papers and tubes contemplates a change in location of a factory within the same region, the manufacturer shall, before commencing operations at the new location, file an extension of coverage of bond in accordance with the provisions of Sec. 40.407. Whenever a manufacturer of cigarette papers and tubes contemplates changing the location of a factory to another region, the manufacturer shall, before commencing operations at the new location, qualify as a manufacturer in the new region, in accordance with the applicable provisions of this subpart, and make a closing inventory and closing report, in accordance with the provisions of Sec. Sec. 40.434 and 40.426, respectively. (72 Stat. 1421, 1422; 26 U.S.C. 5711, 5721, and 5722)
Bonds and Extensions of Coverage of Bonds