Code of Federal Regulations · Section
§ 40.216a — a Notice For Pipe Tobacco
27 C.F.R. § 40.216a
View:
(a) Product designation. Every package of pipe tobacco shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “pipe tobacco.”
(b) Product weight. Every package of pipe tobacco shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement of the actual pounds and ounces of the product contained therein.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Limitation on use of cash method of accounting26 U.S.C. § 448