27 C.F.R. § 46.194 Persons liable for this tax.
Title 27 - Alcohol, Tobacco Products and Firearms
You are liable for this tax if you hold for sale any taxpaid or taxdetermined cigarettes at the moment a tax increase is effective. You are liable for floor stocks tax on cigarettes that you own that may be in transit (refer to §§46.207 and 46.208). You may also be liable if you hold cigarettes in a foreign trade zone (refer to §46.209).
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
General
§ 46.194 Persons liable for this tax.