CFR › Title 27 › Part 46 › §46.24327 CFR §46.243Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe dealer must maintain a list of all places where the dealer holds articles subject to the floor stocks tax. This list must include:(a)Address;(b)Name of the proprietor (if different);(c)The employer identification number (if different); and(d)Types and quantities of articles held at each location.