27 C.F.R. § 46.201 Establish quantities of cigarettes.
Title 27 - Alcohol, Tobacco Products and Firearms
You must take an inventory to establish the quantity of cigarettes subject to the floor stocks tax. You may take a physical inventory or a book or record inventory.
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
§ 46.201 Establish quantities of cigarettes.
