GENERAL

• § 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.

INVENTORIES

• § 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”.

TAX LIABILITY CALCULATION

• § 46.221 - Floor stocks tax rates.

• § 46.222 - Determination of amount of tax due.

• § 46.223 - Tax credit.

FILING REQUIREMENTS

• § 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.

RECORDS

• § 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.

CLAIMS

• § 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.

ALTERNATE METHODS OR PROCEDURES

• § 46.261 - Purpose of an alternate method or procedure.

• § 46.262 - Application.

• § 46.263 - Conditions for approval.

• § 46.264 - Withdrawal of an approval.

TTB 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.