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 § 46.194
27 CFR § 46.194
Persons not liable for floor stocks tax
April 24, 2020
CFR

A person who does not meet the definition of a dealer is not liable for the floor stocks tax under this subpart.

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§ 46.193 Persons liable for floor stocks tax
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§ 46.191 Purpose of this subpart

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