[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR646.147]

[Page 260-261]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 646--CONTRABAND CIGARETTES--Table of Contents
 
Sec. 646.147  Required information.

    (a) Distributors who are exempted persons. Each distributor who is 
an exempted person as defined in Sec. 646.143 shall show the following 
information in his commercial records.
    (1) For each disposition of more than 60,000 cigarettes to an 
exempted person; or for each disposition of more than 60,000 cigarettes 
to a person who is not an exempted person and which is delivered by the 
distributor to the recipient's place of business, the distributor shall 
show on dated records--
    (i) The full name of the purchaser (or the recipient if there is no 
purchaser);
    (ii) The street address (including city and state) to which the 
cigarettes are destined; and
    (iii) The quantity of cigarettes disposed of.
    (2) For each disposition of more than 60,000 cigarettes, other than 
the dispositions specified in paragraph (a)(1) of this section, the 
distributor shall show on dated records--
    (i) The full name of the purchaser (if any);
    (ii) The name, address (including city and state), and signature of 
the person receiving the cigarettes;
    (iii) The street address (including city and state) to which the 
cigarettes are destined;
    (iv) The quantity of cigarettes disposed of;
    (v) The driver's license number of the individual receiving the 
cigarettes;
    (vi) The license number of the vehicle in which the cigarettes are 
removed from the distributor's business premises;
    (vii) A declaration by the individual receiving the cigarettes of 
the specific purpose of receipt (such as personal use, resale, delivery 
to another person, etc.); and
    (viii) A declaration by the person receiving the cigarettes of the 
name and address of his principal when he is acting as an agent.
    (b) Distributors who are not exempted persons. Each distributor who 
is not an exempted person as defined in Sec. 646.143 shall show on dated 
commercial records the information specified in

[[Page 261]]

paragraphs (a)(2) (i) through (viii) of this section for each 
disposition of more than 60,000 cigarettes.

(Approved by the Office of Management and Budget under control number 
1512-0391)

[45 FR 48612, July 21, 1980, as amended by T.D. ATF-172, 49 FR 14943, 
Apr. 16, 1984]