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title 27
Alcohol, Tobacco Products and Firearms
chapter I-i1
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
part 46
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
subpart I
Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
subjgrp 159
General
Subjgrp 159. General
§ 46.191 - Purpose of this subpart.
§ 46.192 - Definitions used in this subpart.
§ 46.193 - Persons liable for floor stocks tax.
§ 46.194 - Persons not liable for floor stocks tax.
§ 46.195 - Floor stocks requirements.