Source: https://www.law.cornell.edu/cfr/text/27/part-46/subpart-I
Timestamp: 2017-03-23 02:24:33
Document Index: 668815716

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27 CFR Part 46, Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 | US Law | LII / Legal Information Institute
CFR › Title 27 › Chapter I › Subchapter B › Part 46 › Subpart I 27 CFR Part 46, Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
subjgrpGeneral (§§ 46.191 - 46.195)
§ 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.
subjgrpInventories (§§ 46.201 - 46.210)
§ 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”.
subjgrpTax Liability Calculation (§§ 46.221 - 46.223)
§ 46.221 Floor stocks tax rates.
§ 46.222 Determination of amount of tax due.
§ 46.223 Tax credit.
subjgrpFiling Requirements (§§ 46.231 - 46.237)
§ 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.
subjgrpRecords (§§ 46.241 - 46.245)
§ 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.
subjgrpClaims (§§ 46.251 - 46.254)
§ 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.
subjgrpAlternate Methods or Procedures (§§ 46.261 - 46.264)
§ 46.261 Purpose of an alternate method or procedure.
§ 46.262 Application.
§ 46.263 Conditions for approval.
§ 46.264 Withdrawal of an approval.
subjgrpTTB Authorities (§§ 46.270 - 46.274)
§ 46.270 [Reserved]
§ 46.271 Entry, examination and testimony.
§ 46.272 Issuance of summons.
§ 46.273 Refusing entry or examination.
§ 46.274 Penalties for failure to comply.
Section 701, Pub. L. 111-3, unless otherwise noted.
T.D. TTB-75, 74 FR 14486, Mar. 31, 2009, unless otherwise noted.