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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, re-
ceive, 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.
M. B. FOLSOM,

Acting Secretary of the Treasury. (F. R. Doc. 55–5837; Filed, July 18, 1955;

8:49 a. m.] Published in the Federal Register

July 19, 1955.

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137. 137. 154, 187. 154, 187. 152, 153, 154, 186,

923 1534 2093 2094 2099 2099 2105 2130 2134 2141 2145 2146

Order for Stamps-Imported Manufactures.
Power of attorney-
Application for Perinit Under Chapter 52, Internal Revenue ('ode.
Permit-Manufacturer of Tobacco....
Application for Amended or Additional Permit Under Chapter 52, Internal Revenue ('ode.
Bond--Manufacturer of Tobacco..-
Extension of Coverage of Bond..
Inventory-Manufacturer of Tobacco..
Monthly Report-Manufacturer of Tobacco.
Record To Be Kept by Manufacturer of Tobacco..
Notice of Release of Imported Tobacco Products, Cigarette Tubes, or Taxable Cigarette Papers.
Notice of Relcase of Imported Tobacco Materials.

187. 181. 76. 71. 80. 90, 91, 92, 97, 99

J E E E F E

75.

H
H
H
H
II

115.
131.
133.
132.
155.
155.

11

INDEX

Part 275

Section

22

23
24
25
26
27
28

29

А

Section
Abandoned manufactured tobacco and tobacco materials, Disposal of.

62
Abatement of assessment, Claim for

152
Admin istration, Interference with.

61
Applicant for permit, Investigation of

79
Application for:
Amended permit

90, 91, 92, 97, 99
Approval of variations from requirements.

64
New stamps for restamping packages..

63
Permit

71, 77, 79, 93, 94, 96, 98
Assessment, Claim for Abatement of

152
Assessment of tax.

52
Authority of Director, Alcohol and Tobacco Tax Division, to approve varia-
tions from requirements.

64
Authority of Director, Alcohol and Tobacco Tax Division, to prescribe
forms....

2
Authority of revenue officer to enter premises.

60

30

31
32
33
34
35
36
31
38

39

Definitions-Continued

I. R. C.....
Leaf tobacco
Manufactured tobacco
Manufacturer of cigars and cigarettes.
Manufacturer of tobacco..
Package
Parcel
Perique.
Person.
Region
Regional commissioner.
Removal or remove,
Revenue officer.
Scraps.
Siftings.
Stems.
Tobacco in process,
Tobacco materials.
Tobacco products.
U.S. C.

Waste
Denominations of stamps.,
Description of factory.
Destruction of:

Manufactured tobacco.
Stamps

Tobacco materials.
Diagram of factory.
Directors of corporation, Change in
Discontinuance of operations by manufacturer.
Display, Dummy packages for.....
Display, Tobacco materials shipped or delivered for.
Documents, Qualisying:

Application for permit..
Articles or certificate of partnership or association
Bond...
Corporate
Diagram of factory premises....
Order of court appointing fiduciary successor
Permit
Power of attorney

Trade name certificate.
Dummy packages for display
Dust.

40
41

42
137, 181

77, 99

B
Black Fat:
Destruction of

149
Person who produces.

16
Bond:
Amount of

112
Approval of

116
Bonds, notes or other obligations of the United States in lieu of corpo.
rate surety on ...

111, 118
Corporate surety on.

110
Extension of coverage of.

115, 116
Release bonds, notes, and other obligations deposited in lieu of corpo-
rate surety on

118
Required before commencing business.

75, 93, 94
Strengthening

113
Superseding.

114
Termination of liability of surety under.

117

144, 154, 187
154. 187

149
77, 93, 94, 99

95
170
136
146

71
73
75
72
77
93
80
76
74

136
39, 42

C
Change in:
Factory location and premises.

97, 98, 99, 100
Name of manufacturer....

90, 91, 92
Ownership and control of business..

93, 94, 95, 96
Claims:
Abatement of assessment.

152
Redemption of stamps.

154, 187
Refund of tax paid in error.

153, 186
Refund of the value of stamps

154, 187
Remission of tax.

151
Clippings, Destruction of

149
Condemned manufactured tobacco and tobacco materials, Disposal of

62
Consular officers and employees of foreign states, Exeinption of.

185
Consumption or use of manufactured tobacco by employees.

139
Cuttings, Destruction of...

149

15.

D
Definitions:

Assistant regional commissioner.
Black Fat.
Clippings
Commissioner
Cuttings
Dealer in tobacco materials.
Director. Alcohol and Tobacco Tax Division
District director
Factory
Importer..
Inclusive language.

E
Emergency premises.

100
Employees of consulate of foreign state, Exemption of

185
Employees of factory, Consumption or use of manufactured tobacco by. 134, 139
Exemption of consular officers and employees of foreign states...

185
Exemptions from tax on manufactured tobacco:

Forfeited, condemnea, or abandoned, when delivered to Federal or State

hospital or institution
Furnished employees of factory

139
Imported by manufacturer
Removed for consumption or use beyond jurisdiction of internal revenue
laws....

157
Removed for exportation.

157
Removed for use of the C'nited States.

156
Removed or used for experimental purposes.

140
Transferred to another manufacturer

141
Experimental purposes, Manufactured tobacco removed or used for 134, 140
Experimental purposes, Tobacco materials shipped for.

146
Exportation

134, 157
Extension of coverage of bond:
Approval of

116
Filing of

115
Required.

90, 91, 92, 93, 97, 99, 145

11
12
13
14
15
16
17
18
19
20
21

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F
Factory:

Section
Authority of revenue officer to enter

60
Buildings constituting..

77
Change in:
Address of

97
Location of

97, 98
Premises of...

99, 100
Description of

77, 99
Diagram of

77, 93, 94, 99
Emergency premises.

100
Entry of, By revenue officers

60
Established prior to effective date.

77
Permit to be posted within

80
Restrictions relating to use of

77
Separation of.....

77, 100
Sign to be placed or kept on.

130
Variations from requirements relating to..

64
Failure to comply with regulations, Penalties and forfeitures for

65
Failure to pay tax.

52
Fertilizer, Stems and waste shipped for.

146
Fiduciary successor..

93
Forfeited manufactured tobacco and tobacco materials, Disposal of .

62
Forfeitures and penalties.

65
Forms, Authority of Director, Alcohol and Tobacco Tax Division, to pre-
scribe.....

2
Fumigation of tobacco materials.

147

Officers of corporation, Change in
Operation, Variations from methods of.
Operations, Suspension and discontinuance of
Order for stamps:

Domestic tobacco

Imported tobacco
Ownership of business, Transfer of.

137
181, 183, 184

94

H
Hearing relating to:

Contemplated disapproval of application for permit.
Suspension or revocation of permit..

136

134
134, 180

135
134, 180

135

63
134, 180

63

202
200, 201
134, 180

135
134, 180

51
65
52

52
153, 154, 186, 187

79
171

180-187

155
146
61

P
Packages:

Dummy
Exemptions from general requirements for
Indecent or immoral material prohibited on
Label on..
Lottery features prohibited on.
Mark on
Repacking manufactured tobacco in new.
Requirements for.
Restamping of
Restrictions relating to used
Sales at retail from
Subdivision of

Warning on
Parcels, Subdivision of package into
Payment of tax, Method of.
Penalties and forfeitures.
Penalties for failure to pay tax, Assessment of
Period of limitation for making assessment.
Period of limitation for filing claims
Perique:

Destruction of

Person who produces.
Permit:

Amended.
Application for
Application for amended.
Automatic termination of
Denial of.,
Investigation of applicant for.
Issuance of..
Number of
Posting of
Revocation of
Surrender of

Suspension of
Persons required to qualify as manufacturers.
Power of attorney
Premises, Authority of revenue officer to enter.
Premises, Factory (See "Factory'')
Purchase of stamps.

Importations....
Importations by manufacturer.
Insecticide, Stems and waste shipped for.
Interference with administration...
Inventories:

Closing
General requirements relating to
Opening
Special.,

149
16

94, 96, 98, 131, 170

131
93, 94, 131

131

90, 91, 92, 97, 99
71, 77, 79, 93, 94, 96, 98
90, 91, 92, 97, 99

96
79
79

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80

80

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80

171
94, 96, 98, 170

171

70
76, 110

60

137, 181, 183, 184

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M
Manufactured tobacco:

Abandoned, Disposal of .
Condemned, Disposal of.
Damaged..
Destroyed under supervision
Exportation of
For employees' consumption or use
For experimental purposes.
Forfeited, Disposal of.
Importation of
Importation of, By manufacturer
Loss or destruction of
Reduced to materials
Released from customs custody to manufacturer.
Removed for use of the United States.
Restriction relating to purchase, receipt, possession or sale of
Returned to factory.
Sale at retail from packages of
Smuggling or unlawful importation of.
Storage of, Temporary
Transfer of

Withdrawn from the market.
Mark on packages..
Meaning of terms used

62

62
154, 187
144, 154, 187

134, 157
134, 139
134, 140

62
180-187

155
151, 154, 187
143, 154

155
156

200
142, 154
200, 201

33

100
134, 141
154, 187

135
10

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200, 201

149
154, 187

1,2
149
149
130

33
131

T
Tax:

Assessment of ..
Liability for
Payment of

Rate of
Terms used, Meaning of..
Tobacco in process, Destruction of
Tobacco materials:

A bandoned, condemned, and forfeited, Disposal of.
Destruction of
Exportation of
Fumigation of
Importation of, By manufacturer.
Loss of..
Released from customs custody..
Restrictions relating to shipment or delivery of.
Samples of.
Smuggling or unlawful importation of

Storage of........
Transfer of manufactured tobacco..

149
157
147
155
150
135
1 46
149

33
77, 100, 145

134, 141

U

Sales of manufactured tobacco at retail from packages..
Samples of tobacco materials......
Schedule of tobacco products stamps to be redeemed
Scope of regulations.
Scraps, Destruction of
Siftings, Destruction of
Sign..
Smuggling or unlawful importation,
Special inventory..
Stamps:

Affixture of..
Denominations of.
For affixture in foreign countries.
For affixture in Puerto Rico and the Virgin Islands,
For restamping packages..
Order forms for
Purchase of..
Redemption of.
Refund of the value of..
Remittance for....
Tax to be paid by affixture of.

Used, Restrictions relating to.
Stems:

Destruction of.

Shipment or delivery of.
Stockholders of corporation, Change in.
Storage of manufactured tobacco in case of emergency.
Storage of tobacco materials.
Strengthening bond.
Successor to business..

138, 182, 183, 184

137, 181

183
184

63
137, 181, 183
137, 181, 183, 184

154, 187

154, 187
137, 181, 183, 184

51
202

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149
146

96

100
77, 100, 145

113
93, 94

Warning on package.
Waste:

Destruction of

Shipment or delivery of
Withdrawal of manufactured tobacco from market.

149

146
154, 187

OTHER PUBLICATIONS ISSUED BY THE INTERNAL REVENUE SERVICE AS PARTS OF THE CODE OF FEDERAL REGULATIONS

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