[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: 27CFR46.204]

[Page 972]
 
            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. 46.204  When to take inventory.

    You must take your physical inventory or book or record inventory 
during the periods noted in the table to this section.

------------------------------------------------------------------------
  Date of floor stocks tax      Not earlier than        No later than
------------------------------------------------------------------------
January 1, 2000.............  December 26, 1999...  January 10, 2000.
January 1, 2002.............  December 26, 2001...  January 10, 2002.
------------------------------------------------------------------------