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Code of Federal Regulations (Last Updated: November 8, 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 |
Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
| ATF Authorities |
| Records |
| § 46.241 - Required records. |
| § 46.242 - Period for maintaining records. |
| § 46.243 - Articles at multiple locations. |
| § 46.244 - Location of records. |
| § 46.245 - Errors in records. |
| TTB Authorities |
| § 46.270 - [Reserved] |
| § 46.271 - Entry, examination and testimony. |
| § 46.272 - Issuance of summons. |
| § 46.273 - Refusing entry or examination. |
| § 46.274 - Penalties for failure to comply. |
| Tax Liability Calculation |
| § 46.221 - Floor stocks tax rates. |
| § 46.222 - Determination of amount of tax due. |
| § 46.223 - Tax credit. |
| Compute Tax Liability |
| Inventories |
| § 46.201 - General. |
| § 46.202 - Physical inventory requirements. |
| § 46.203 - Record (book) inventory requirements. |
| § 46.204 - Articles in transit. |
| § 46.205 - Guidelines to determine title to articles in transit. |
| § 46.206 - Articles in a foreign trade zone. |
| § 46.207 - Articles held in bond. |
| § 46.208 - Unmerchantable articles. |
| § 46.209 - Articles in vending machines. |
| § 46.210 - Articles marked “not for sale” or “complimentary”. |
| § 46.211 - Unmerchantable cigarettes. |
| § 46.212 - Cigarettes in vending machines. |
| § 46.213 - Cigarettes marked “not for sale” or “complimentary”. |
| Filing Requirements |
| § 46.231 - Floor stocks tax return. |
| § 46.232 - Preparation of floor stocks tax return. |
| § 46.233 - Payment of floor stocks tax. |
| § 46.234 - Tax payment deadline. |
| § 46.235 - Filing requirements for multiple locations. |
| § 46.236 - Articles in a warehouse. |
| § 46.237 - Controlled group member. |
| Claims |
| § 46.251 - Payment of tax required. |
| § 46.252 - Claim based on error on return. |
| § 46.253 - Destruction of articles by a Presidentially-declared major disaster. |
| § 46.254 - Additional reasons for filing a claim. |
| § 46.255 - Additional reasons for filing a claim. |
| General |
| § 46.191 - Purpose of this subpart. |
| § 46.192 - Definitions used in this subpart. |
| § 46.193 - Persons liable for floor stocks tax. |
| § 46.194 - Persons not liable for floor stocks tax. |
| § 46.195 - Floor stocks requirements. |
| § 46.196 - Floor stocks requirements. |
| Alternate Methods or Procedures |
| § 46.261 - Purpose of an alternate method or procedure. |
| § 46.262 - Application. |
| § 46.263 - Conditions for approval. |
| § 46.264 - Withdrawal of an approval. |