27 C.F.R. § 41.139 Records.
Title 27 - Alcohol, Tobacco Products and Firearms
Every manufacturer of tobacco products and cigarette papers and tubes in the United States who receives tobacco products or cigarette papers or tubes or Puerto Rican manufacture, without payment of internal revenue tax, under his bond, shall keep separate records of all items received, removed subject to tax, removed for tax-exempt purposes, and otherwise disposed of, showing the following information: (a) Date, quantity, kind of cigars, cigarettes, smokeless tobacco, pipe tobacco and roll-your-own tobacco (number of small cigars—large cigars; number of small cigarettes—large cigarettes; pounds and ounces of chewing tobacco—snuff; pounds and ounces of pipe tobacco—roll-your-own tobacco). (b) The sale price of large cigars removed subject to tax, except that if the price is more than $235.294 per thousand, it may be shown as if it were $236 per thousand. (c) Cigarette papers: (1) Before January 1, 2000, the date and number of books or sets of cigarette papers of each numerical content. (2) On and after January 1, 2000, the date and number of cigarette papers. (d) The date and number of cigarette tubes. (Sec. 2128(c), Pub. L. 94–455, 90 Stat. 1921 (26 U.S.C. 5741)) [T.D. ATF–80, 46 FR 18311, Mar. 24, 1981, as amended by T.D. ATF–172, 49 FR 14943, Apr. 16, 1984; T.D. ATF–243, 51 FR 43194, Dec. 1, 1986; T.D. ATF–289, 54 FR 48841, Nov. 27, 1989; T.D. ATF–307, 55 FR 52745, Dec. 21, 1990; T.D. ATF–424, 64 FR 71933, Dec. 22, 1999; T.D. ATF–420, 64 FR 71944, Dec. 22, 1999]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
Deferred Payment of Tax in Puerto Rico on Tobacco Products
§ 41.139 Records.
