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F E D E R A L R E G IS T E R , S a t u r d a y , N o v e m b e r 7, 1942
stocks tax at a rate equal to the increase in rate of tax made applicable to such ar ticles by the Revenue Act of 1942.
2 Returns. Every person required by this subsection to pay any floor stocks tax shall, on or before the end of the month next following the month in which Title V I of the Revenue Act of 1942 takes effect, under such regulations as the Commissioner with the approval of the Secretary shall prescribe, make a return and pay such tax, except that in the case of such articles held by manufac turers and importers, the Commissioner may collect the tax with respect to all or part of such articles by means of stamps rather than return, and in such case may make an assess ment against such manufacturer or importer having cigar and cigarette tax stamps on hand on the effctive date of Title V I of the Revenue Act of 1942, for the difference be tween the amount paid for such stamps and the increased rates imposed by the Revenue Act of 1942.
3 Laws Applicable. All provisions of law, including penalties, applicable in respect of the taxes imposed by section 2000, shall, in sofar as applicable and not inconsistent with this subsection, be applicable with respect to the floor stocks tax imposed by this sub section.

140.200 Scope of tax. The floor stocks tax under section 2000 e of the Internal Revenue Code, as added by sec tion 605 of the Revenue Act of 1942, is imposed upon large cigars and large and small cigarettes, which on the first moment of November 1,1942, are held by any person for sale. The taxes apply without regard to where the cigars and eigarettes are held. Subject to the exemptions provided for with respect to the withdrawal of cigars and cigarettes for export see 140.185 article 1851, the withdrawal of cigars and cigarettes for use as sea stores see 140.186 arti cle 1861, and the withdrawal of cigars and cigarettes for use of the United States see Regulations 34 Part 450.
Title 26, Code of Federal Regulations , the taxes apply also without regard to the disposition of the large cigars, or large or small cigarettes on or after November 1, 1942.
The terms large cigars and large cigarettes mean cigars and cigarettes weighing more than three pounds per thousand, and the term small ciga rettes means cigarettes weighing not more than three pounds per thousand.
Art. 2001
140.201 Rates of tax a Large cigars. The rates of floor stocks tax applicable to large cigars are as follows:
If made to sell at retail at:
Rate per 1,000
Not more than 2 y2 cents each______ $0.50
More than 2 y2 cents each and not more than 4 cents each___________ 1.00
More than 4 cents each and not more than 5 cents each______ __________ 2.00
More than 5 cents each and not more . than 6 cents each_________________ 1.00
More than 6 cents each and not more than 8 cents each___________ _____ 4.00
More than 8 cents each and not more than 15 cents each______ .___;_____ 5.00
More than 15 cents each and not more than 20 cents each__ _________ 4.50
More than 20 cents each__________ ___6.50

cigarettes is 60 cents per thousand, ex cept that cigarettes measuring more than 6 V2 inches in length are taxable as small cigarettes counting each 23A inches or fraction thereof of the length of each cigarette as one small cigarette. The rate applicable to small cigarettes is 25
cents per thousand. These rates are equal to the increases in the rates of tax made applicable to large and small ciga rettes by section 2000 c of the Internal Revenue Code, as amended by section 605 of the Revenue Act of 1942. Art.

2011
140.202 Payment of tax. The tax is payable on or before December 31, 1942, by every person who at the first moment of November 1, 1942, held large cigars, or large or small cigarettes for sale. The tax shall be paid at the time of filing the return. See 140.203 ar ticle 2033
Manufacturers and importers holding unstamped large cigars or large or small cigarettes on November 1,1942, shall pay the tax applicable thereto by affixing, at the time of the withdrawal of such ar ticles from the factory or customs cus tody, stamps paid for at the rates in ef fect on and after November 1, 1942. To permit the use for this purpose of unat tached large and small cigarette stamps and large cigar stamps of class A, pur chased at the rates in effect prior to the first moment of November 1,1942, manu facturers and importers shall, with re spect to such stamps, pay as part of their floor stocks tax liability an amount equal to the difference between the amount paid for such stamps and the amount which would have been paid if the stamps had been purchased on or after Novem ber 1, 1942.
___The floor stocks tax on unstamped large cigars intended to retail at more that 2Yz cents but not more than 4 cents each, may be paid by the use of large cigar stamps of class B, purchased prior to November 1,1942. The floor stocks tax on unstamped large cigars intended to retail, at more than 4 cents each shall be paid only by the use of the appropriate large cigar stamps of classes C, D, E, F, and G purchased at the rates in effect on and after November 1, 1942. For this purpose, manufacturers and importers having large cigar stamps of the classes C, D, and E purchased at the rates in effect prior to November 1,1942, may at their option surrender such stamp to the collector for the district in which the stamps are held to be exchanged for an equal value of new stamps, or to be re deemed in accordance with the provisions of 140.116 article 116, Art. 2023

140.203 Return a G e n e r a l .
Every person who held stamped large cigars or large or small cigarettes for sale on the first moment of November 1,1942, shall make and file a return of the cigars and cigarettes so held. The return shall be made on Form 188, Revised October 1942, by manufacturers and importers, These rates are equal to the increases and on Form 187, Revised October 1942, in the rates of tax made applicable to by persons other than manufacturers large cigars by section 2000 c of the and importers.
Internal Revenue Code, as amended by Where taxable stamped cigars or cig section 605 of the Revenue Act of 1942.
arettes are held at only one place of b Large and small cigarettes. The business, the return shall be prepared in rate of floor stocks tax applicable to large duplicate. The original return shall be
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filed with the collector of internal reve nue for the district in which such place of business is located, while the dupli cate shall be retained at such place of business.
Where taxable stamped cigars or cig arettes are held at more than one loca tion or place of business, a separate re turn for each such location or place of business, or a consolidated return cover ing all such locations or places of busi ness, may be filed at the option of the person liable to make return and pay tax.
I f a separate return is made for each lo cation or place of business, the procedure set forth in the preceding paragraph shall be followed with respect to each such return.
I f a consolidated return is made, the return shall be accompanied by separate inventories of the cigars and cigarettes held at each location or place of business covered by such return. Such separate inventories shall be prepared on the in ventory portion of Form 187, or Form 188, whichever is applicable, in tripliffltp. Each separate inventory shall also show the taxpayers name and the place of business where the cigars and cig arettes are held. The original and du plicate copies of the separate inventories shall be forwarded to the principal place of business for use in preparing the con solidated return, while the triplicate shall be retained at the premises where the cigars and cigarettes are held. The consolidated return shall be prepared in duplicate. H ie original return together with the original copies of the separate inventories shall be filed with the collector of internal revenue for the district in which the principal place of business is located, while the duplicate copies of the return and separate inventories shall be retained at such place of business.
Cigars and cigarettes, subject to floor stocks tax, are regarded as held by the owner thereof at the first moment of November 1, 1942, although at that time the articles are in transit to the owner, or in a warehouse, storeroom, or dis tributing depot, and shall be included in the inventory and return of the owner.
Where title does -not pass to the con signee until delivery, articles in transit at the first moment of November 1,1942, are regarded as owned or held by the consignor at that time.
The required return shall be filed and tax shall be paid on or before December 31, 1942. Failure to file the return and pay the tax due thereon within the time specified will subject the taxpayer to the penalties set forth in 140.205 article 205.
The oath required on Form 187, Re vised October 1942, or Form 188, Revised "October 1942, may be administered by any person authorized to administer oaths for general purposes, or by a dep uty collector or internal revenue agent.
I f the amount of tax shown to be due by the return is $10 or less, the return may be acknowledged before two sub scribing witnesses instead of under oath.
b Manufacturers and Importers. In addition to the requirements set forth in subsection a of this article, a manu facturer or importer shall, for the pur pose of the payment of the tax specified In 1 140.202 article 2023 include in his
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