# Floor Stocks Tax for Cigarettes (99R-259P)
> **Treasury** · Final Rule (Treasury decision). · Published 1999-12-22 · Effective 1999-12-22 · 64 FR 71957
## Document
- **Document number:** 99-32604
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 64 FR 71957
- **CFR reference:** 27 CFR 296
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/12/22/99-32604/floor-stocks-tax-for-cigarettes-99r-259p)
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