§44.186. Tax classification for cigars.
27 C.F.R. § 44.186
Before removal from a factory under this subpart, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it—
The designation “cigars”;
The quantity of cigars contained in the package; and
For small cigars, the classification of the product for tax purposes; (i.e., either “small” or “little”).
Notes, amendments, and revision history
Amendments
[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]
Authority
Authority: 26 U.S.C. 448, 5701-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6109, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
Source
Source: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.
Amendments
[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]