Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 296 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
Subpart I - Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002 |
Inventories |
§ 296.204 - When to take inventory.
Latest version.
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You must take your physical inventory or book or record inventory during the periods noted in the table to this section.
Date of floor stocks tax Not earlier than No later than January 1, 2000 December 26, 1999 January 10, 2000. January 1, 2002 December 26, 2001 January 10, 2002.