27 C.F.R. § 46.202 Inventory for cigarettes with export markings.
Title 27 - Alcohol, Tobacco Products and Firearms
Your inventory of cigarettes must count separately cigarettes that have been labeled for export from the United States.
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
§ 46.202 Inventory for cigarettes with export markings.
