27 C.F.R. § 46.204 When to take inventory.
Title 27 - Alcohol, Tobacco Products and Firearms
You must take your physical inventory or book or record inventory during the periods noted in the table to this section.
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
Inventories
§ 46.204 When to take inventory.
------------------------------------------------------------------------ Date of floor stocks tax Not earlier than No later than------------------------------------------------------------------------January 1, 2000............. December 26, 1999... January 10, 2000.January 1, 2002............. December 26, 2001... January 10, 2002.------------------------------------------------------------------------
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