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 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 |
Records |
§ 296.241 - Required records.
Latest version.
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You must maintain:
(a) Inventory records.
(b) Tax computations.
(c) Names, addresses and employer identification number of all controlled group members, if applicable.
(d) Copy of tax return, if you filed one.
(e) List of locations and warehouses covered by the tax return.
(f) Any approved alternate method or procedure under 296.263.