§ 46.211 - Unmerchantable cigarettes.

Related Notices
- 02-25999. Correcting amendments. 02-25999. Delegation of Authority; Correction
- 02-4386. Final rule (Treasury decision). 02-4386. Delegation of Authority

Latest version.

Any cigarettes that you hold for return to a supplier because of some defect are not subject to the floor stocks tax. You must prepare a separate list of these items. You cannot include as unmerchantable any items that may be held because of poor market demand or to reduce your inventory.

                    
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