Title 27

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 Authority:Section 701, Pub. L. 111-3, unless otherwise noted. Source:T.D. TTB-75, 74 FR 14486, Mar. 31, 2009, unless otherwise noted.

27:2.0.1.1.5.8.159SUBJGRP 159
General
27:2.0.1.1.5.8.159.1SECTION 46.191
   46.191 Purpose of this subpart.
27:2.0.1.1.5.8.159.2SECTION 46.192
   46.192 Definitions used in this subpart.
27:2.0.1.1.5.8.159.3SECTION 46.193
   46.193 Persons liable for floor stocks tax.
27:2.0.1.1.5.8.159.4SECTION 46.194
   46.194 Persons not liable for floor stocks tax.
27:2.0.1.1.5.8.159.5SECTION 46.195
   46.195 Floor stocks requirements.
27:2.0.1.1.5.8.160SUBJGRP 160
Inventories
27:2.0.1.1.5.8.160.6SECTION 46.201
   46.201 General.
27:2.0.1.1.5.8.160.7SECTION 46.202
   46.202 Physical inventory requirements.
27:2.0.1.1.5.8.160.8SECTION 46.203
   46.203 Record (book) inventory requirements.
27:2.0.1.1.5.8.160.9SECTION 46.204
   46.204 Articles in transit.
27:2.0.1.1.5.8.160.10SECTION 46.205
   46.205 Guidelines to determine title to articles in transit.
27:2.0.1.1.5.8.160.11SECTION 46.206
   46.206 Articles in a foreign trade zone.
27:2.0.1.1.5.8.160.12SECTION 46.207
   46.207 Articles held in bond.
27:2.0.1.1.5.8.160.13SECTION 46.208
   46.208 Unmerchantable articles.
27:2.0.1.1.5.8.160.14SECTION 46.209
   46.209 Articles in vending machines.
27:2.0.1.1.5.8.160.15SECTION 46.210
   46.210 Articles marked “not for sale” or “complimentary”.
27:2.0.1.1.5.8.161SUBJGRP 161
Tax Liability Calculation
27:2.0.1.1.5.8.161.16SECTION 46.221
   46.221 Floor stocks tax rates.
27:2.0.1.1.5.8.161.17SECTION 46.222
   46.222 Determination of amount of tax due.
27:2.0.1.1.5.8.161.18SECTION 46.223
   46.223 Tax credit.
27:2.0.1.1.5.8.162SUBJGRP 162
Filing Requirements
27:2.0.1.1.5.8.162.19SECTION 46.231
   46.231 Floor stocks tax return.
27:2.0.1.1.5.8.162.20SECTION 46.232
   46.232 Preparation of floor stocks tax return.
27:2.0.1.1.5.8.162.21SECTION 46.233
   46.233 Payment of floor stocks tax.
27:2.0.1.1.5.8.162.22SECTION 46.234
   46.234 Tax payment deadline.
27:2.0.1.1.5.8.162.23SECTION 46.235
   46.235 Filing requirements for multiple locations.
27:2.0.1.1.5.8.162.24SECTION 46.236
   46.236 Articles in a warehouse.
27:2.0.1.1.5.8.162.25SECTION 46.237
   46.237 Controlled group member.
27:2.0.1.1.5.8.163SUBJGRP 163
Records
27:2.0.1.1.5.8.163.26SECTION 46.241
   46.241 Required records.
27:2.0.1.1.5.8.163.27SECTION 46.242
   46.242 Period for maintaining records.
27:2.0.1.1.5.8.163.28SECTION 46.243
   46.243 Articles at multiple locations.
27:2.0.1.1.5.8.163.29SECTION 46.244
   46.244 Location of records.
27:2.0.1.1.5.8.163.30SECTION 46.245
   46.245 Errors in records.
27:2.0.1.1.5.8.164SUBJGRP 164
Claims
27:2.0.1.1.5.8.164.31SECTION 46.251
   46.251 Payment of tax required.
27:2.0.1.1.5.8.164.32SECTION 46.252
   46.252 Claim based on error on return.
27:2.0.1.1.5.8.164.33SECTION 46.253
   46.253 Destruction of articles by a Presidentially-declared major disaster.
27:2.0.1.1.5.8.164.34SECTION 46.254
   46.254 Additional reasons for filing a claim.
27:2.0.1.1.5.8.165SUBJGRP 165
Alternate Methods or Procedures
27:2.0.1.1.5.8.165.35SECTION 46.261
   46.261 Purpose of an alternate method or procedure.
27:2.0.1.1.5.8.165.36SECTION 46.262
   46.262 Application.
27:2.0.1.1.5.8.165.37SECTION 46.263
   46.263 Conditions for approval.
27:2.0.1.1.5.8.165.38SECTION 46.264
   46.264 Withdrawal of an approval.
27:2.0.1.1.5.8.166SUBJGRP 166
TTB Authorities
27:2.0.1.1.5.8.166.39SECTION 46.270
   46.270 [Reserved]
27:2.0.1.1.5.8.166.40SECTION 46.271
   46.271 Entry, examination and testimony.
27:2.0.1.1.5.8.166.41SECTION 46.272
   46.272 Issuance of summons.
27:2.0.1.1.5.8.166.42SECTION 46.273
   46.273 Refusing entry or examination.
27:2.0.1.1.5.8.166.43SECTION 46.274
   46.274 Penalties for failure to comply.