Code of Federal Regulations · Section
§ 46.161 — Scope Of Subpart
27 C.F.R. § 46.161
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The regulations in this subpart relate to the purchase, receipt, possession, offering for sale, or sale or other disposition of tobacco products by dealers in such products.
Authorizing Statute
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Method of collecting tax26 U.S.C. § 5061
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Authority and functions of Director44 U.S.C. § 3504