Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.40.187 Record of sales prices of large cigars

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.