27 C.F.R. § 46.202

Current through September 30, 2024

Section 46.202 - Physical inventory requirements

The dealer's physical inventory must result in a written record of:

(a) The quantity and type of each article subject to floor stocks tax recorded in sufficient detail to determine the tax rate as stated in § 46.222 . See the table in § 46.201(c) for the information required for each type of article;

(b) The date and time the inventory was taken;

(c) The name of the individual(s) conducting the inventory and the name of the dealer for whom the inventory was taken; and

(d) The location where the inventory was taken (street address, city and State).

27 C.F.R. § 46.202

Approved by the Office of Management and Budget under control number 1513-0129