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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.204 Articles in transit

Current as of January 02, 2025 | Updated by Findlaw Staff

The dealer must include articles subject to floor stocks tax that are in transit in the inventory if the dealer holds title to those articles. If the dealer has transferred title to the article, the dealer must document the title transfer in writing. For example, the dealer may mark the bill of lading with a written statement that indicates the time and place of the title transfer.

(Approved by the Office of Management and Budget under control number 1513–0129)

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.204 Articles in transit - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-46-204/

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