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 |
Records |
§ 296.243 - Cigarettes at multiple locations.
Latest version.
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You must maintain a list of each place where you hold cigarettes subject to the floor stocks tax. This list must include:
(a) Address.
(b) Name of the proprietor (if different).
(c) The employer identification number (if different).
(d) Quantity and classification of all cigarettes held at each location.