[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR46.201]

[Page 865]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
 Subpart I--Floor Stocks Tax on Cigarettes Held for Sale on January 1, 
                       2000 and on January 1, 2002
 
Sec. 46.201  Establish quantities of cigarettes.

    You must take an inventory to establish the quantity of cigarettes 
subject to the floor stocks tax. You may take a physical inventory or a 
book or record inventory.