1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 46
  5. subpart I
  6. subjgrp 159
  7. § 46.191

View all text of Subjgrp 159 [§ 46.191 - § 46.195]

§ 46.191 - Purpose of this subpart.

The regulations in this subpart implement the floor stocks tax on certain tobacco products, cigarette papers, and cigarette tubes held for sale on April 1, 2009.

AUTHORITY: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

SOURCE: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.

CITE AS: 27 CFR 46.191