SUBPART K-OPERATIONS BY DEALERS

§ 275.200 Purchase, receipt, possession, or sale of manufactured tobacco(a) Restriction. No person shall purchase, receive, possess, sell, or offer for sale manufactured tobacco not exempt from tax, after removal, which is not put up in packages bearing stamps to denote the tax and mark, required under this part: Provided, however, That this section is not intended to prevent the sale of manufactured tobacco at retail directly from proper packages nor to apply to such tobacco when so sold.

(b) Liability to tax. Any person who possesses manufactured tobacco not exempt from tax after removal, which is not put up in packages bearing the stamps to denote the tax, is liable for

the tax thereon, in addition to any other penalties prescribed by law for the offense.

(68A Stat. 716; 26 U. S. C. 5751)

§ 275.201 Sales at retail from packages. Manufactured tobacco may be sold, or offered for sale, from proper packages, bearing the stamps and mark, as required under this part, only by retail dealers. The manufactured tobacco must remain in such packages until removed therefrom by the customer or in the presence of the customer. (68A Stat. 716; 26 U. S. C. 5751)

§ 275.202 Restrictions relating to used stamps and packages. No person shall (a) empty any package of manufactured tobacco without destroying the

stamp affixed thereto to denote the tax; or (b) remove, or cause to be removed, any such stamp, or purchase, receive, possess, sell, or dispose of, by gift or otherwise, any such stamp which has been so removed; or (c) purchase, receive, possess, sell, or dispose of, by gift or otherwise, any such package which has been emptied, upon which such a stamp has not been destroyed.

(68A Stat. 716; 26 U. S. C. 5752) [SEAL]

T. COLEMAN ANDREWS, Commissioner of Internal Revenue. Approved: July 13, 1955.