Code of Federal Regulations (Last Updated: April 5, 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 |
§ 46.236 - Articles in a warehouse.
Latest version.
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§ 46.236 Articles in a warehouse.
(a) Articles warehoused at one or more locations must be reported on the tax return representing the location where the articles will be offered for sale.
(b) Articles offered for sale at several locations must be reported on a tax return filed by one or more of the locations. The articles can be reported by a single location or apportioned among several locations.