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 |
Filing Requirements |
§ 46.235 - Filing requirements for multiple locations.
Latest version.
-
§ 46.235 Filing requirements for multiple locations.
The dealer may file a consolidated return if all locations or places of business have the same employer identification number. The dealer also has the option of filing a separate return for each place of business or location.