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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter B - Tobacco |
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Part 46 - Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes |
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Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 |
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Records |
§ 46.241 - Required records.
Latest version.
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§ 46.241 Required records.
The dealer must maintain:
(a) Inventory records;
(b) Tax computation records;
(c) Names, addresses and employer identification numbers of all controlled group members, if applicable;
(d) A copy of the tax return, if the dealer filed one;
(e) A list of locations covered by the tax return; and
(f) A copy of any alternate method or procedure approval issued under § 46.263.
(Approved by the Office of Management and Budget under control number 1513-0129)