 |
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 B - Tobacco |
|
Part 46 - Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes |
|
Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 |
|
Inventories |
§ 46.210 - Articles marked “not for sale” or “complimentary”.
Latest version.
-
§ 46.210 Articles marked “not for sale” or “complimentary”.
Articles marked “not for sale” or “complimentary” that are part of a sale (for example, buy two packs and get one pack free) are subject to the floor stocks tax and must be included in the physical or record (book) inventory as provided in §§ 46.202 or § 46.203.