27 C.F.R. § 46.235 Filing requirements for multiple locations.
Title 27 - Alcohol, Tobacco Products and Firearms
You may file a consolidated return if all locations or places of business have the same employer identification number. You also have the option of filing a separate return for each place of business or location.
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
Filing Requirements
§ 46.235 Filing requirements for multiple locations.
