§ 296.194 - Persons liable for this tax.

Latest version.

You are liable for this tax if you hold for sale any taxpaid or taxdetermined cigarettes at the moment a tax increase is effective. You are liable for floor stocks tax on cigarettes that you own that may be in transit (refer to §§ 296.207 and 296.208). You may also be liable if you hold cigarettes in a foreign trade zone (refer to § 296.209).

                    
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