[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: 27CFR46.191]

[Page 970]
 
            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. 46.191  Purpose of this subpart.

    Authority: Section 9302, Pub.L. 105-33, 111 Stat. 251, unless 
otherwise noted.

    Source: T.D. ATF-423, 64 FR 71958, Dec. 22, 1999, unless otherwise 
noted.

                                 General


    The regulations in this subpart implement the floor stocks tax on 
cigarettes held for sale the first moment on January 1, 2000 and on 
January 1, 2002.