27 CFR § 46.243
Articles at multiple locations
April 24, 2020
The 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.
(Approved by the Office of Management and Budget under control number 1513-0129)