27 CFR 40.183 - Record of tobacco products.
The record of a manufacturer of tobacco products shall show the date and total quantities of all tobacco products, by kind (small cigars-large cigars; small cigarettes-large cigarettes; chewing tobacco-snuff; pipe tobacco; roll-your-own tobacco):
(e) Removed subject to tax (itemize large cigars by sale price in accordance with § 40.22, except that before April 1, 2009, cigars that cost more than $235.294 may optionally be shown as if the price were $236 per thousand, and on and after April 1, 2009, cigars that cost more than $763.222 may optionally be shown as if the price were $764 per thousand);
(2) Consumption by employees off factory premises, together with the number of employees to whom furnished,(Approved by the Office of Management and Budget under control number 1512-0358)
Title 27 published on 2014-04-01
no entries appear in the Federal Register after this date.