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<CFRGRANULE xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="CFRMergedXML.xsd">
  <FDSYS>
    <CFRTITLE>27</CFRTITLE>
    <CFRTITLETEXT>Alcohol, Tobacco Products and Firearms</CFRTITLETEXT>
    <VOL>2</VOL>
    <DATE>2008-04-01</DATE>
    <ORIGINALDATE>2008-04-01</ORIGINALDATE>
    <COVERONLY>false</COVERONLY>
    <TITLE>Prepare tax return.</TITLE>
    <GRANULENUM>46.232</GRANULENUM>
    <HEADING>Section 46.232</HEADING>
    <ANCESTORS>
      <PARENT HEADING="Title 27" SEQ="5">Alcohol, Tobacco Products and Firearms</PARENT>
      <PARENT HEADING="CHAPTER I" SEQ="4">ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY</PARENT>
      <PARENT HEADING="SUBCHAPTER B" SEQ="3">TOBACCO</PARENT>
      <PARENT HEADING="PART 46" SEQ="2">MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES</PARENT>
      <PARENT HEADING="Subpart I" SEQ="1">Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002</PARENT>
      <PARENT HEADING="" SEQ="0">Filing Requirements</PARENT>
    </ANCESTORS>
  </FDSYS>
  <SECTION>
    <SECTNO>§ 46.232</SECTNO>
    <SUBJECT>Prepare tax return.</SUBJECT>
    <P>If your tax liability is zero, you do not have to complete or file a tax return. Otherwise, complete and file the floor stocks tax return in accordance with the instructions for the form.</P>
  </SECTION>
</CFRGRANULE>
