Code of Federal Regulations · Section

§ 44.186 — Tax Classification For Cigars

27 C.F.R. § 44.186

View:

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—

(a) The designation “cigars”;

(b) The quantity of cigars contained in the package; and

(c) For small cigars, the classification of the product for tax purposes; (i.e., either “small” or “little”).

27 C.F.R. § 44.185 27 C.F.R. § 44.187

Authorizing Statute