CH. 52—TOBACCO AND MANUFACTURES
713
Subchapter C—Operations by Manufacturers of Articles Sec. 5721. Inventories. Sec. 5722. Reports. Sec. 5723. Packages, labels, notices, and stamps. SEC. 5721. INVENTORIES.
Every manufacturer of articles shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary or his delegate shall by regulation prescribe. Such inventories shall be subject to verification by any revenue officer. SEC. 5722. REPORTS.
Every manufacturer of articles shall make reports containing such information, in such form, at such times, and for such periods as the Secretary or his delegate shall by regulation prescribe. SEC. 5723. PACKAGES, LABELS, NOTICES, AND STAMPS. (a) PACKAGES, LABELS, NOTICES, AND STAMPS.—All articles shall, before removal, be put up in packages having such labels, notices, and stamps as the Secretary or his delegate shall by regulation prescribe. (b) LOTTERY FEATURES.—No certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery shall be contained in, attached to, or stamped, marked, written, or printed on any package of articles. (c) INDECENT OR IMMORAL MATERIAL PROHIBITED.—No indecent
or immoral picture, print, or representation shall be contained in, attached to, or stamped, marked, written, or printed on any package of articles. (d) EXCEPTIONS.—Tobacco products furnished for employee use or consumption or for experimental purposes, and articles removed for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, and so shipped, may be exempted from subsections (a) and (b) in accordance with such regulations as the Secretary or his delegate shall prescribe.
49012°—54
48
§ 5723(d)
�
