§ 40.187. Record of sales prices of large cigars.
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/us/cfr/t27/s§ 40.187·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every manufacturer of tobacco products who removes large cigars from the factory shall keep such records as are necessary to establish and verify the price for which the cigars are sold, in accordance with § 40.22. The record shall be a continuing one of each brand and size of cigar so that the sale price on which the tax is based may be readily ascertained. \[ T.D. ATF-307, 55 FR 52743, Dec. 21, 1990. Redesignated and amended by T.D. ATF-420, 64 FR 71941, Dec. 22, 1999; T.D. ATF-420, 65 FR 1676, Jan. 11, 2000\]
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§ 40.187
Record of sales prices of large cigars.
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