27 CFR Subpart I - 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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Inventories (§§ 46.201 - 46.210)
- § 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”.
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Tax Liability Calculation (§§ 46.221 - 46.223)
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Filing Requirements (§§ 46.231 - 46.237)
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Alternate Methods or Procedures (§§ 46.261 - 46.264)
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TTB Authorities (§§ 46.270 - 46.274)
Authority:
Section 701, Pub. L. 111–3, unless otherwise noted.
Source:
T.D. TTB–75, 74 FR 14486, Mar. 31, 2009, unless otherwise noted.