Subpart I. Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009

• General

  • SECTION § 46.191 - Purpose of this subpart.
  • SECTION § 46.192 - Definitions used in this subpart.
  • SECTION § 46.193 - Persons liable for floor stocks tax.
  • SECTION § 46.194 - Persons not liable for floor stocks tax.
  • SECTION § 46.195 - Floor stocks requirements.

• Inventories

  • SECTION § 46.201 - General.
  • SECTION § 46.202 - Physical inventory requirements.
  • SECTION § 46.203 - Record (book) inventory requirements.
  • SECTION § 46.204 - Articles in transit.
  • SECTION § 46.205 - Guidelines to determine title to articles in transit.
  • SECTION § 46.206 - Articles in a foreign trade zone.
  • SECTION § 46.207 - Articles held in bond.
  • SECTION § 46.208 - Unmerchantable articles.
  • SECTION § 46.209 - Articles in vending machines.
  • SECTION § 46.210 - Articles marked “not for sale” or “complimentary”.

• Tax Liability Calculation

  • SECTION § 46.221 - Floor stocks tax rates.
  • SECTION § 46.222 - Determination of amount of tax due.
  • SECTION § 46.223 - Tax credit.

• Filing Requirements

  • SECTION § 46.231 - Floor stocks tax return.
  • SECTION § 46.232 - Preparation of floor stocks tax return.
  • SECTION § 46.233 - Payment of floor stocks tax.
  • SECTION § 46.234 - Tax payment deadline.
  • SECTION § 46.235 - Filing requirements for multiple locations.
  • SECTION § 46.236 - Articles in a warehouse.
  • SECTION § 46.237 - Controlled group member.

• Records

  • SECTION § 46.241 - Required records.
  • SECTION § 46.242 - Period for maintaining records.
  • SECTION § 46.243 - Articles at multiple locations.
  • SECTION § 46.244 - Location of records.
  • SECTION § 46.245 - Errors in records.

• Claims

  • SECTION § 46.251 - Payment of tax required.
  • SECTION § 46.252 - Claim based on error on return.
  • SECTION § 46.253 - Destruction of articles by a Presidentially-declared major disaster.
  • SECTION § 46.254 - Additional reasons for filing a claim.

• Alternate Methods or Procedures

  • SECTION § 46.261 - Purpose of an alternate method or procedure.
  • SECTION § 46.262 - Application.
  • SECTION § 46.263 - Conditions for approval.
  • SECTION § 46.264 - Withdrawal of an approval.

• TTB Authorities

  • SECTION § 46.270 - [Reserved]
  • SECTION § 46.271 - Entry, examination and testimony.
  • SECTION § 46.272 - Issuance of summons.
  • SECTION § 46.273 - Refusing entry or examination.
  • SECTION § 46.274 - Penalties for failure to comply.