Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter B - Tobacco |
Part 40 - Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
Subpart H - Operations by Manufacturers of Tobacco Products |
Packages |
§ 40.214 - Notice for cigars.
Latest version.
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§ 40.214 Notice for cigars.
Before removal subject to tax, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it -
(a) The designation “cigars”;
(b) The quantity of cigars contained in the package; and
(c) For small cigars, the classification of the product for tax purposes (i.e., either “small” or “little”).
[T.D. ATF-80, 46 FR 18310, Mar. 24, 1981]