CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
SUBPART I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 (§46.191 to §46.274)
- 46.191—Purpose of this subpart.
- 46.192—Definitions used in this subpart.
- 46.193—Persons liable for floor stocks tax.
- 46.194—Persons not liable for floor stocks tax.
- 46.195—Floor stocks requirements.
- 46.201—General.
- 46.202—Physical inventory requirements.
- 46.203—Record (book) inventory requirements.
- 46.204—Articles in transit.
- 46.205—Guidelines to determine title to articles in transit.
- 46.206—Articles in a foreign trade zone.
- 46.207—Articles held in bond.
- 46.208—Unmerchantable articles.
- 46.209—Articles in vending machines.
- 46.210—Articles marked “not for sale” or “complimentary”.
- 46.221—Floor stocks tax rates.
- 46.222—Determination of amount of tax due.
- 46.223—Tax credit.
- 46.231—Floor stocks tax return.
- 46.232—Preparation of floor stocks tax return.
- 46.233—Payment of floor stocks tax.
- 46.234—Tax payment deadline.
- 46.235—Filing requirements for multiple locations.
- 46.236—Articles in a warehouse.
- 46.237—Controlled group member.
- 46.241—Required records.
- 46.242—Period for maintaining records.
- 46.243—Articles at multiple locations.
- 46.244—Location of records.
- 46.245—Errors in records.
- 46.251—Payment of tax required.
- 46.252—Claim based on error on return.
- 46.253—Destruction of articles by a Presidentially-declared major disaster.
- 46.254—Additional reasons for filing a claim.
- 46.261—Purpose of an alternate method or procedure.
- 46.262—Application.
- 46.263—Conditions for approval.
- 46.264—Withdrawal of an approval.
- 46.271—Entry, examination and testimony.
- 46.272—Issuance of summons.
- 46.273—Refusing entry or examination.
- 46.274—Penalties for failure to comply.
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