27 CFR 46, Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
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- — General
- § 46.191 — Purpose of this subpart.
- § 46.192 — Definitions used in this subpart.
- § 46.193 — Persons liable for floor stocks tax.
- § 46.194 — Persons not liable for floor stocks tax.
- § 46.195 — Floor stocks requirements.
- — Inventories
- § 46.201 — General.
- § 46.202 — Physical inventory requirements.
- § 46.203 — Record (book) inventory requirements.
- § 46.204 — Articles in transit.
- § 46.205 — Guidelines to determine title to articles in transit.
- § 46.206 — Articles in a foreign trade zone.
- § 46.207 — Articles held in bond.
- § 46.208 — Unmerchantable articles.
- § 46.209 — Articles in vending machines.
- § 46.210 — Articles marked “not for sale” or “complimentary”.
- — Tax Liability Calculation
- § 46.221 — Floor stocks tax rates.
- § 46.222 — Determination of amount of tax due.
- § 46.223 — Tax credit.
- — Filing Requirements
- § 46.231 — Floor stocks tax return.
- § 46.232 — Preparation of floor stocks tax return.
- § 46.233 — Payment of floor stocks tax.
- § 46.234 — Tax payment deadline.
- § 46.235 — Filing requirements for multiple locations.
- § 46.236 — Articles in a warehouse.
- § 46.237 — Controlled group member.
- — Records
- § 46.241 — Required records.
- § 46.242 — Period for maintaining records.
- § 46.243 — Articles at multiple locations.
- § 46.244 — Location of records.
- § 46.245 — Errors in records.
- — Claims
- § 46.251 — Payment of tax required.
- § 46.252 — Claim based on error on return.
- § 46.253 — Destruction of articles by a Presidentially-declared major disaster.
- § 46.254 — Additional reasons for filing a claim.
- — Alternate Methods or Procedures
- § 46.261 — Purpose of an alternate method or procedure.
- § 46.262 — Application.
- § 46.263 — Conditions for approval.
- § 46.264 — Withdrawal of an approval.
- — TTB Authorities
- § 46.270 — [Reserved]
- § 46.271 — Entry, examination and testimony.
- § 46.272 — Issuance of summons.
- § 46.273 — Refusing entry or examination.
- § 46.274 — Penalties for failure to comply.
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
