other · Treasury · Rule · Published 1999-12-22 · Effective 1999-12-22 · 64 FR 71957
Document
Document number
99-32604
Federal Register citation
64 FR 71957
CFR reference
27 CFR 296
Type
Rule
Action
Final Rule (Treasury decision).
Category
other
Sub-agency
Treasury
Publication date
1999-12-22
Effective date
1999-12-22
Treasury docket
T.D. ATF-423
Abstract
This document implements section 9302 of the Balanced Budget Act of 1997 (Pub. L. 105-33). This document prescribes regulations covering the computation and payment of floor stocks tax on Federally taxpaid or tax determined cigarettes which are held for sale on January 1, 2000 and January 1, 2002. This document also provides regulations for conducting inventories and for maintaining required records associated with the floor stocks tax.