46.202—Physical inventory requirements.
The dealer's physical inventory must result in a written record of:
(a)
The quantity and type of each article subject to floor stocks tax recorded in sufficient detail to determine the tax rate as stated in § 46.222. See the table in § 46.201(c) for the information required for each type of article;
(c)
The name of the individual(s) conducting the inventory and the name of the dealer for whom the inventory was taken; and
(Approved by the Office of Management and Budget under control number 1513-0129)