[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: 27CFR46.207]

[Page 866]
 
            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. 46.207  Cigarettes in transit.

    Cigarettes in transit must be included in your inventory if you hold 
title to the cigarettes. If you have transferred the title, you must 
document the title transfer in writing. For example, you may mark the 
bill of lading with a written statement that indicates the time and 
place of the title transfer.