SUBPART I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 (§46.191 to §46.274)
- 46.191—Purpose of this subpart.
- 46.192—Definitions used in this subpart.
- 46.193—Persons liable for floor stocks tax.
- 46.194—Persons not liable for floor stocks tax.
- 46.195—Floor stocks requirements.
- 46.201—General.
- 46.202—Physical inventory requirements.
- 46.203—Record (book) inventory requirements.
- 46.204—Articles in transit.
- 46.205—Guidelines to determine title to articles in transit.
- 46.206—Articles in a foreign trade zone.
- 46.207—Articles held in bond.
- 46.208—Unmerchantable articles.
- 46.209—Articles in vending machines.
- 46.210—Articles marked “not for sale” or “complimentary”.
- 46.221—Floor stocks tax rates.
- 46.222—Determination of amount of tax due.
- 46.223—Tax credit.
- 46.231—Floor stocks tax return.
- 46.232—Preparation of floor stocks tax return.
- 46.233—Payment of floor stocks tax.
- 46.234—Tax payment deadline.
- 46.235—Filing requirements for multiple locations.
- 46.236—Articles in a warehouse.
- 46.237—Controlled group member.
- 46.241—Required records.
- 46.242—Period for maintaining records.
- 46.243—Articles at multiple locations.
- 46.244—Location of records.
- 46.245—Errors in records.
- 46.251—Payment of tax required.
- 46.252—Claim based on error on return.
- 46.253—Destruction of articles by a Presidentially-declared major disaster.
- 46.254—Additional reasons for filing a claim.
- 46.261—Purpose of an alternate method or procedure.
- 46.262—Application.
- 46.263—Conditions for approval.
- 46.264—Withdrawal of an approval.
- 46.271—Entry, examination and testimony.
- 46.272—Issuance of summons.
- 46.273—Refusing entry or examination.
- 46.274—Penalties for failure to comply.