Code of Federal Regulations > Title 27 > Chapter I > Part 46 > Subpart I - Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

GENERAL

§ 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.

INVENTORIES

§ 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”.

TAX LIABILITY CALCULATION

§ 46.221 - Floor stocks tax rates.

§ 46.222 - Determination of amount of tax due.

§ 46.223 - Tax credit.

FILING REQUIREMENTS

§ 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.

RECORDS

§ 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.

CLAIMS

§ 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.

ALTERNATE METHODS OR PROCEDURES

§ 46.261 - Purpose of an alternate method or procedure.

§ 46.262 - Application.

§ 46.263 - Conditions for approval.

§ 46.264 - Withdrawal of an approval.

TTB AUTHORITIES

§ 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.