27 C.F.R. § 46.221 Determine amount of tax due.
Title 27 - Alcohol, Tobacco Products and Firearms
After you have taken your inventory, apply the applicable tax rate for each type of cigarette using the table in §46.222. Multiply the amount of each type of cigarette by the applicable tax rate.
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
Compute Tax Liability
§ 46.221 Determine amount of tax due.
