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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.236 Articles in a warehouse

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

(a) Articles warehoused at one or more locations must be reported on the tax return representing the location where the articles will be offered for sale.

(b) Articles offered for sale at several locations must be reported on a tax return filed by one or more of the locations. The articles can be reported by a single location or apportioned among several locations.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.236 Articles in a warehouse - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-46-236/

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