[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR46.1] [Page 960-961] 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 A_Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Sec. 46.1 Scope of regulations in this subpart. Subpart A_Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes General Sec. 46.1 Scope of regulations in this subpart. 46.2 Meaning of terms. 46.3 Applicability to certain credits or refunds. 46.4 Ultimate burden. 46.5 Conditions to allowance of credit or refund. 46.6 Requirements for persons intending to file claim. Claim Procedure 46.7 Execution and filing of claim. 46.8 Data to be shown in claim. 46.9 Time for filing claim. Bond 46.10 Bond, Form 2490. 46.11 Corporate surety. 46.12 Deposit of securities in lieu of corporate surety. 46.13 Authority to approve bonds. 46.14 Termination of liability. 46.15 Release of pledged securities. Penalties 46.16 Penalties. Subpart B_Administrative Provisions 46.21 Delegations of the Director. 46.22 Forms prescribed. Subpart C_Disaster Loss Claims 46.71 Scope of subpart. Definitions 46.72 Meaning of terms. Payments 46.73 Circumstances under which payment may be made. Claims Procedure 46.74 Execution of claims. 46.75 Required information for claim. 46.76 Supporting evidence. 46.77 Time and place of filing. 46.78 Action by appropriate ATF officer. Destruction of Tobacco Products, and Cigarette Papers and Tubes 46.79 Supervision. Penalties 46.80 Penalties. Administrative Provisions 46.81 [Reserved] Subparts D-F [Reserved] Subpart G_Dealers in Tobacco Products 46.161 Scope of subpart. 46.162 Territorial extent. 46.163 Meaning of terms. 46.164 Authority of ATF officers to enter premises. 46.165 Interference with administration. 46.166 Dealing in tobacco products. 46.167 Liability to tax. 46.168 Liability to penalties and forfeitures. Subpart H [Reserved] Subpart I_Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002 General 46.191 Purpose of this subpart. 46.192 Terms used in this subpart. 46.193 Floor stocks tax defined. 46.194 Persons liable for this tax. 46.195 Persons not liable for this tax. 46.196 Floor stocks requirements. Inventories 46.201 Establish quantities of cigarettes. 46.202 Inventory for cigarettes with export markings. 46.203 How to identify cigarettes with export markings. 46.204 When to take inventory. 46.205 Physical inventory requirements. 46.206 Book or record inventory requirements. 46.207 Cigarettes in transit. 46.208 Guidelines to determine title of cigarettes in transit. 46.209 Cigarettes in a foreign trade zone. 46.210 Cigarettes held in bond. 46.211 Unmerchantable cigarettes. 46.212 Cigarettes in vending machines. 46.213 Cigarettes marked ``not for sale'' or ``complimentary''. [[Page 961]] Compute Tax Liability 46.221 Determine amount of tax due. 46.222 Floor stocks tax rates. 46.223 Apply tax credit. Filing Requirements 46.231 How to obtain a tax return. 46.232 Prepare tax return. 46.233 How to pay. 46.234 Tax return due dates. 46.235 Filing requirements for multiple locations. 46.236 Cigarettes in a warehouse. 46.237 Controlled group members. Records 46.241 Required records. 46.242 Period for maintaining records. 46.243 Cigarettes at multiple locations. 46.244 Where records must be maintained. 46.245 Errors in records. Claims 46.251 Before filing a claim. 46.252 When to file a claim for errors on return. 46.253 How to file a claim for errors on return. 46.254 Destruction of cigarettes by a Presidentially-declared major disaster. 46.255 Additional reasons for filing a claim. Alternate Methods or Procedures 46.261 Purpose of an alternate method or procedure. 46.262 How to apply for approval. 46.263 Conditions for approval. 46.264 Withdrawal of an alternate method or procedure. ATF Authorities 46.270 [Reserved] 46.271 Entry, examination and testimony. 46.272 Issuance of summons. 46.273 Refusing entry or examination. 46.274 Penalties for failure to comply. Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5704, 5708, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted. Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001. Editorial Note: Nomenclature changes to part 46 appear by T.D. ATF- 457, 66 FR 32220, 32221, June 14, 2001. Cross Reference: For exportation of tobacco materials, tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax, see part 44. Source: T.D. 6395, 24 FR 599, Jan. 28, 1959, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. General The regulations in this subpart relate to the limitations imposed by 26 U.S.C. 6423, on the refund or credit of tax paid or collected in respect to any article of a kind subject to a tax imposed by 26 U.S.C. chapter 52. [T.D. ATF-48, 44 FR 55857, Sept. 28, 1979]