StacksVerified U.S. regulatory reference

27 CFR §46.202

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The dealer's physical inventory must result in a written record of:
  1. (a)The quantity and type of each article subject to floor stocks tax recorded in sufficient detail to determine the tax rate as stated in § 46.222. See the table in § 46.201(c) for the information required for each type of article;
  2. (b)The date and time the inventory was taken;
  3. (c)The name of the individual(s) conducting the inventory and the name of the dealer for whom the inventory was taken; and
  4. (d)The location where the inventory was taken (street address, city and State).