27 C.F.R. § 46.243 Cigarettes at multiple locations.
Title 27 - Alcohol, Tobacco Products and Firearms
You must maintain a list of each place where you hold cigarettes subject to the floor stocks tax. This list must include: (a) Address. (b) Name of the proprietor (if different). (c) The employer identification number (if different). (d) Quantity and classification of all cigarettes held at each 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
Records
§ 46.243 Cigarettes at multiple locations.
