27 C.F.R. § 46.263 Conditions for approval.
Title 27 - Alcohol, Tobacco Products and Firearms
The alternate method or procedure may be approved if it meets all of the following conditions: (a) There is good cause for its use. (b) It is consistent with the purpose and effect intended by the prescribed method or procedure. (c) It affords equivalent security to the revenue. (d) It is not contrary to any provision of law. (e) It will not result in an increase in cost to the Government. (f) It will not hinder the effective administration of this subpart such as delaying timely payment of taxes. (g) It is not a method or procedure that relates to the payment or collection of tax.
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
Alternate Methods or Procedures
§ 46.263 Conditions for approval.
