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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 161
Tax Liability Calculation
Subjgrp 161. Tax Liability Calculation
§ 46.221 - Floor stocks tax rates.
§ 46.222 - Determination of amount of tax due.
§ 46.223 - Tax credit.
