1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  6. Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
  7. Topic - General
  8. 27 CFR § 46.193
27 CFR § 46.193
Persons liable for floor stocks tax
April 24, 2020
CFR

A dealer who holds for sale any articles subject to floor stocks tax on April 1, 2009, is liable for floor stocks tax. See §§46.204 and 46.205 regarding articles subject to floor stocks tax that are in transit on April 1, 2009 and §46.206 regarding articles subject to floor stocks tax that are held in a foreign trade zone on April 1, 2009.

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§ 46.194 Persons not liable for floor stocks tax

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