AUTHORITY: §§ 275.1 to 275.202 issued under 68A Stat. 917; 26 U. S. C. 7805. Statutory provisions interpreted or applied are cited to text in parentheses.

SUBPART A-SCOPE OF REGULATIONS

§ 275.1 Manufactured tobacco; manufacturers, importers, and dealers. This part contains the regulations governing the manufacture, importation, and sale of manufactured tobacco; the qualification of, and maintenance of records by, manufacturers of tobacco; and the operations of manufacturers and importers of, and dealers in, such tobacco.

§ 275.2 Forms prescribed. The Director, Alcohol and Tobacco Tax Division, is authorized to prescribe all forms required by this part, including bonds, applications, permits, records, returns, and reports. Information called for thereon shall be furnished in accordance with the instructions on the forms or issued in respect thereto.

SUBPART B-DEFINITIONS

§ 275.10 Meaning of terms. The terms used in this part shall have the meanings ascribed in this subpart, unless the context otherwise indicates.

$275.11 Assistant regional commissioner. "Assistant regional commissioner" shall mean the Assistant Regional Commissioner, Alcohol and Tobacco Tax, who is responsible to and functions under the direction and supervision of the Regional Commissioner.

§ 275.12 Black Fat. "Black Fat" shall mean tobacco which is normally treated with oil under pressure and results in black tobacco, and shall include all tobacco similarly treated and referred to by such other terms as Black Horse, etc.

275.14 Commissioner. "Commissioner" shall mean the Commissioner of Internal Revenue.

§ 275.15 Cuttings. "Cuttings" shall mean the tobacco remaining after the binders and wrappers for cigars are cut out of the leaf.

§ 275.16 Dealer in tobacco materials. "Dealer in tobacco materials" shall mean every person who handles tobacco materials for sale, shipment, or delivery solely to another qualified dealer in such

materials, to a qualified manufacturer of tobacco products, or to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States. Dealer in tobacco materials shall include every person who produces Perique or Black Fat for sale, shipment, or delivery, in accordance with 26 CFR Part 280. Dealer in tobacco materials shall not include (a) an operator of a warehouse who stores tobacco materials solely for a dealer in tobacco materials, for a manufacturer of tobacco products, for a farmer or grower of tobacco, or for a bona fide association of farmers or growers of tobacco; or (b) a farmer or grower of tobacco who sells leaf tobacco of his own growth or raising, or a bona fide association of farmers or growers of tobacco which sells only leaf tobacco grown by farmer or grower members, if the tobacco so sold is in the condition as cured on the farm.

§ 275.17 Director, Alcohol and Tobacco Tax Division. "Director, Alcohol and Tobacco Tax Division" shall mean the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Treasury Department, Washington, D. C.

§ 275.18 District director. "District director" shall mean the District Director of Internal Revenue.

§ 275.19 Factory. "Factory" shall mean the premises of a manufacturer of tobacco in which he carries on such business.

§ 275.20 Importer. "Importer" shall mean any person in the United States to whom nontaxpaid manufactured tobacco produced in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States is shipped or consigned, and any person who smuggles or otherwise unlawfully brings such nontaxpaid product into the United States.

§ 275.21 Inclusive language. Words in the plural form shall include the singular, and vice versa, and words in the masculine gender shall include the feminine, partnerships, associations, companies, corporations, estates, and trusts.

§ 275.22 I. R. C. "I. R. C." shall mean the Internal Revenue Code of 1954. § 275.23 Leaf tobacco. "Leaf tobacco" shall mean: (a) Unstemmed. Tobacco from which the stem or mid-rib has not been removed, and

(b) Stemmed. Tobacco from which the stem or mid-rib has been removed, also known as "strips."

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§ 275.24 Manufactured tobacco. "Manufactured tobacco" shall mean all tobacco, other than cigars and cigarettes, prepared, processed, manipulated, or packaged for consumption by smoking or for use in the mouth or nose. Any other tobacco not exempt from tax under Chapter 52, I. R. C., which is sold or delivered to any person contrary to such chapter and regulations thereunder shall be regarded as manufactured tobacco.

§ 275.25

Manufacturer of cigars and

cigarettes. "Manufacturer of cigars and cigarettes" shall mean every person who produces cigars or cigarettes, except for his own personal consumption.

§ 275.26 Manufacturer of tobacco. "Manufacturer of tobacco" shall mean every person who manufactures tobacco by any method of preparing, processing, or manipulating, except for his own personal consumption or use; or who packages any tobacco for consumption by smoking or for use in the mouth or nose; or who sells or delivers any tobacco, not exempt from tax under Chapter 52, I. R. C., to any person, contrary to the provisions of such chapter and regulations thereunder. The term "manufacturer of tobacco" shall not include (a) a farmer or grower of tobacco who sells leaf tobacco of his own growth or raising, or a bona fide association of farmers or growers of tobacco which sells only leaf tobacco grown by farmer or grower members, if the tobacco so sold is in the condition as cured on the farm; or (b) a dealer in tobacco materials who handles tobacco solely for sale, shipment, or delivery, in bulk, to another dealer in such materials or to a manufacturer of tobacco products, or to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States.

§ 275.27 Package. "Package" shall mean the container in which manufactured tobacco is put up bearing the stamps and mark, as required by this part.

$275.28 Parcel. "Parcel" shall mean a subdivision of a package of manufactured tobacco.

§ 275.29 Perique. "Perique" shall mean tobacco, such as that produced in Louisiana, cured in its own juices and given other treatment peculiar to this type of tobacco.

§ 275.30 Person. "Person" shall mean and include an individual, partnership, association, company, corporation, estate, or trust.

§ 275.31 Region. "Region" shall mean the area, designated by the Secretary or his delegate, comprising the geographical jurisdiction of a regional commissioner of internal revenue.

§ 275.32 Regional commissioner. "Regional commissioner" shall mean the Regional Commissioner of Internal Revenue of an internal revenue region.

§ 275.33 Removal or remove. "Removal" or "remove" shall mean the removal of manufactured tobacco or tobacco materials from the factory, or

from customs custody, and shall also include the smuggling or other unlawful importation of such nontaxpaid manufactured tobacco into the United States.

§ 275.34 Revenue officer. "Revenue officer" shall mean any officer or employee of the United States acting in connection with any internal revenue law of the United States.

§ 275.35 Scraps. "Scraps" shall mean portions of leaf tobacco.

$275.36 Siftings. "Siftings" shall mean the particles of tobacco salvaged in the process of sifting or screening the residue of tobacco.

§ 275.37 Stems. "Stems" shall mean the stems or mid-ribs of tobacco.

§ 275.38 Tobacco in process. ""Tobacco in process" shall mean tobacco which has been, or is being, manipulated or processed, but is to undergo further manipulation, processing, or handling, prior to removal for consumption by smoking or for use in the mouth or nose.

§ 275.39 Tobacco materials. "Tobacco materials" shall mean tobacco in process, Perique, Black Fat, leaf tobacco, and tobacco scraps, cuttings, clippings, siftings, dust, stems, and waste.

§ 275.40 Tobacco products. "Tobacco products" shall mean manufactured tobacco, cigars, and cigarettes.

§ 275.41 U. S. C. “U. S. C." shall mean the United States Code.

$ 275.42 Waste. "Waste" shall mean tobacco, including dust, and foreign substances resulting from the handling, manipulation, or processing of tobacco, and which are worthless for use in the manufacture of tobacco products and have no market value for that purpose. SUBPART C_TAXES

§ 275.50 Rate of tax. On tobacco, manufactured in or imported into the United States, a tax of 10 cents per pound is imposed by law.

(68A Stat. 705; 26 U. S. C. 5701)

§ 275.51 Liability for tax and method of payment. The tax imposed on manufactured tobacco shall be determined at the time of removal of such tobacco and shall be paid by the manufacturer or importer by the affixture of internal revenue tax stamps to each package of such tobacco before removal. (68A Stat. 707; 26 U. S. C. 5703)

§ 275.52 Assessment. Whenever any person required by law to pay tax on manufactured tobacco fails to pay such tax in accordance with the provisions of this part, the tax shall be determined and assessed, subject to the limitations prescribed in section 6501, I. R. C., against such person. The tax so assessed shall be in addition to any penalties prescribed by law for failure to pay such tax: Provided, That, except in cases where delay may jeopardize collection of the tax, or where the amount is nominal or the result of an evident mathematical error, no such assessment shall be made until and after notice has been afforded

such person to show cause against assessment. The person will be allowed 30 days from the date of such notice to show cause, in writing, against such assessment.

(68A Stat. 707, 836; 26 U. S. C. 5703, 6862)

SUBPART D-GENERAL

§ 275.60 Authority of revenue officers to enter premises. Any revenue officer may enter in the daytime any premises where manufactured tobacco is produced or kept, so far as it may be necessary for the purpose of examining such tobacco. When such premises are open at night, any revenue officer may enter them, while so open, in the performance of his official duties. The owner of such premises, or person having the superintendence of the same, who refuses to admit any revenue officer or permit him to examine such tobacco shall be liable to the penalties prescribed by law for the offense.

(68A Stat. 872, 903; 26 U. S. C. 7342, 7606)

§ 275.61 Interference with administration. Whoever, corruptly or by force or threats of force, endeavors to hinder or obstruct the administration of this part, or endeavors to intimidate or impede any revenue officer acting in his official capacity, or forcibly rescues or attempts to rescue or causes to be rescued any property, after it has been duly seized for forfeiture to the United States in connection with a violation or intended violation of this part, shall be liable to the penalties prescribed by law. (68A Stat. 855; 26 U. S. C. 7212)

§ 275.62 Disposal of forfeited, condemned, and abandoned manufactured tobacco and tobacco materials. When in

bacco have been lost or destroyed, after removal of such product, the manufacturer, importer, or dealer possessing such product shall make application, in duplicate, to the assistant regional commissioner for the region in which the product is held, for new stamps, without cost, to be used for restamping such packages. Such person shall state in detail the location and quantity of the packages, description of the contents, the kind, and denomination of the stamps lost or destroyed, and the nature of the applicant's interest in the product. The application shall be accompanied by affidavits of persons with knowledge of the facts, sufficient to establish the original affixture of stamps and the manner and extent of the loss or destruction of such stamps. Where the packages are in such condition as to require repacking before new stamps can be affixed, such repacking may be authorized by the assistant regional commissioner. The assistant regional commissioner may assign a revenue officer to supervise such repacking and restamping, or he may authorize the applicant to perform such functions.

§ 275.64 Variations from requirements-(a) Construction and separation of premises. The Director, Alcohol and Tobacco Tax Division, may approve a manner of construction and separation of factory premises in lieu of that specified in this part, where it is shown that it is impracticable to conform to the requirements, and the proposed construction and separation will afford as much or more security and protection to the revenue as is intended by the requirements in this part, and where such variation is not contrary to any provision of law. Where it is proposed to

of forfeited, condemned, or abandoned manufactured tobacco or tobacco materials, upon which the Federal tax has not been paid, the sale thereof will not bring a price equal to such tax due and payable thereon, and the expenses incident to the sale thereof, he shall not sell, nor cause to be sold, such tobacco or materials for consumption in the United States. Where the tobacco or materials are not sold, the officer may deliver them to a Federal or State hospital or institution (if they are fit for human consumption) or cause their destruction in the manner provided in §§ 275.144 and 275.149.

Where such manufactured tobacco or tobacco materials are sold, they shall not be released by the officer having custody thereof until they are properly packaged and internal revenue stamps (the cost of which stamps shall be considered as a portion of the sales price) are affixed to each package to denote the payment of tax. In the case of such tobacco or materials held by or for the Federal Government, the sale thereof shall be subject to the applicable provisions of the regulations of the General Services Administration, Title 1, Personal Property Management.

(68A Stat. 716, 831; 26 U. S. C. 5753, 6807)

§ 275.63 Restamping packages from which the stamps have been lost or destroyed. Where the stamps originally affixed to packages of manufactured to

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separation of premises other than that provided for by this part, prior approval shall be obtained in accordance with the provisions of paragraph (c) of this section.

(b) Methods of operation. The Director, Alcohol and Tobacco Tax Division, may in case of emergency approve provided for by this part, where it is methods of operation other than those shown that variations from the requirements are necessary, will not hinder the effective administration of this part, will not jeopardize the revenue, and where such variations are not contrary to any provision of law. Where it is proposed to employ methods of operation other than those provided for by this part, prior approval shall be obtained in accordance with the provisions of paragraph (c) of this section.

(c) Application. Any person, subject to the provisions of this part, who proposes to employ methods of operation, or of construction and separation of factory premises, other than as provided in this part, shall submit an application so to do, in triplicate, to the assistant regional commissioner. Such application shall describe the proposed variations and state the necessity therefor. With respect to variations in construction and separation of factory premises, where they cannot be adequately described in the application, drawings or photographs

thereof shall also be submitted. The assistant regional commissioner shall make such inquiry as is necessary to ascertain the necessity for the variations and whether approval thereof will hinder the effective administration of this part or result in jeopardy to the revenue. On completion of the inquiry, the assistant regional commissioner will forward two copies of the application to the Director, Alcohol and Tobacco Tax Division, together with a report of his findings and his recommendation.

§ 275.65 Penalties and forfeitures. Anyone who fails to comply with the provisions of this part becomes liable to the civil and criminal penalties, and forfeitures, provided by law.

(68A Stat. 717, 718; 26 U. S. C. 5761, 5762, 5763) SUBPART E-QUALIFICATION REQUIREMENTS

FOR MANUFACTURERS

§ 275.70 Persons required to qualify. Every person who produces manufactured tobacco, except for his own personal consumption or use, shall qualify as a manufacturer of tobacco in accordance with the provisions of this part. (68A Stat. 706; 26 U. S. C. 5702)

§ 275.71 Application for permit—(a) Persons entering business. Every person, before commencing business as a manufacturer of tobacco, shall make application, on Form 2093, to the assistant regional commissioner for, and obtain, the permit provided for in § 275.80. All documents required under this part to be furnished with such application shall be made a part thereof.

(b) Manufacturers operating on effective date. Manufacturers of tobacco operating on the effective date of this part shall also make application for permit in the manner required by paragraph (a) of this section within 30 days after such date. Such persons may continue their operations pending final action by the assistant regional commissioner with respect to such application.

(68A Stat. 711; 26 U. S. C. 5712)

§ 275.72 Corporate documents. Every corporation, before commencing business as a manufacturer of tobacco, shall furnish with its application for permit, required by § 275.71, a true copy of the corporate charter or a certificate of corporate existence or incorporation, executed by the appropriate officer of the State in which incorporated. The corporation shall also furnish, in duplicate, evidence which will establish the authority of the officer or other person who executes the application for permit to execute the same; the authority of persons to sign other documents, required by this part, for the corporation; and the identity of the officers, and directors, and each person who holds more than ten percent of the stock of such corporation. Where a corporation has previously filed such documents or evidence with the same assistant regional commissioner, a written statement by the corporation, in duplicate, to that effect will be sufficient for the purpose of this section.

(68A Stat. 711; 26 U. S. C. 5712)

§ 275.73 Articles of partnership or association. Every partnership or association, before commencing business as a manufacturer of tobacco, shall furnish with its application for permit, required by § 275.71, a true copy of the articles of partnership or association, if any, or certificate of partnership or association where required to be filed by any State, county, or municipality. Where a partnership or association has previously filed such documents with the same assistant regional commissioner, a written statement by the partnership or association, in duplicate, to that effect will be sufficient for the purpose of this section.

(68A Stat. 711; 26 U. S. C. 5712)

§ 275.74 Trade name certificate. Every person, before commencing business under a trade name as a manufacturer of tobacco, shall furnish with his application for permit, required by § 275.71, true copies, in duplicate, of the certificate or other document, if any, issued by a State, county, or municipal authority in connection with the transaction of business under such trade name. If no such certificate or other document is so issued, a written statement by such person, in duplicate, to that effect will be sufficient for the purpose of this section.

(68A Stat. 711; 26 U. S. C. 5712)

§ 275.75 Bond. Every person, before commencing business as a manufacturer of tobacco, shall file, in connection with his application for permit, a bond, Form 2099, in accordance with the applicable provisions of Subpart G of this part, conditioned upon compliance with the provisions of Chapter 52, I. R. C., and regulations thereunder, including, but not limited to, the timely payment of taxes imposed by such chapter and penalties and interest in connection therewith for which he may become liable to the United States.

(68A Stat. 711; 26 U. S. C. 5711)

§ 275.76 Power of attorney. If the application for permit or other qualifying documents are signed by an attorney in fact for an individual, partnership, association, company, or corporation, or by one of the partners for a partnership, or by an officer of an association or company, or, in the case of a corporation, by an officer or other person not authorized to sign by the corporate documents described in § 275.72, power of attorney conferring authority upon the person signing the documents shall be manifested on Form 1534 and furnished to the assistant regional commissioner.

§ 275.77 Factory premises-(a) Description and diagram. The premises to be used by a manufacturer of tobacco as his factory or plant shall be described, in the application for permit required by $275.71, by number, street, and city, town, or village, and State. Such premises may consist of more than one building, which need not be contiguous, but shall be located in the same city, town, or village. Where such premises consist of less than an entire building, a diagram, in duplicate, shall also be furnished showing the particular floor or

floors, or room or rooms, comprising the factory, and also showing any adjoining retail store, operated by such manufacturer, where tobacco products are sold.

(b) Separation. Where the factory premises consist of less than an entire building, the premises shall be completely separated from adjoining portions of the building, which separation shall be constructed of materials generally used in the construction of buildings and may include any necessary doors or other openings. The premises shall be accessible directly from the street, yard, or common passageway or means of entrance.

(c) Factories established prior to effective date. Factories established prior to the effective date of this part shall not be subject to the provisions of paragraph (b) of this section if, in the opinion of the assistant regional commissioner, the existing premises afford adequate protection to the revenue.

(d) Restrictions. Factory premises shall be used exclusively for the purposes of manufacturing and storing tobacco; storing materials, equipment, and supplies related thereto or used or useful in the conduct of the business; and carrying on activities in connection with the business of the manufacturer. (68A Stat. 711; 26 U. S. C. 5712)

§ 275.78 Additional information. The assistant regional commissioner may require such additional information as he may deem necessary in connection with the qualification of persons under this subpart.

§ 275.79

Investigation of applicant. The assistant regional commissioner shall promptly cause such inquiry or investigation to be made, as he deems necessary, to verify the information furnished in connection with an application for permit and to ascertain whether the applicant is, by reason of his business experience, financial standing, and trade connections, likely to maintain operations in compliance with Chapter 52, I. R. C., and regulations thereunder; whether such person has disclosed all material information required or made any material false statement in the application for such permit; and whether the premises on which it is proposed to establish the factory are adequate to protect the revenue. If the assistant regional commissioner has reason to believe that the applicant is not entitled to a permit, he shall promptly give the applicant notice of the contemplated disapproval of his application and opportunity for hearing thereon in accordance with 26 CFR (1939) Part 200, which part (including the provisions relating to the recommended decision and to appeals) is made applicable to such proceedings. If, after such notice and opportunity for hearing, the assistant regional commissioner finds that the applicant is not entitled to a permit, he shall, by order stating the findings on which his decision is based, deny the permit.

(68A Stat. 711; 26 U. S. C. 5712)

§ 275.80 Issuance of permit. If the application for permit, bond, and sup

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porting documents, required under this part, are approved by him, the assistant regional commissioner shall issue a permit, Form 2094, to the manufacturer of tobacco who shall keep it posted conspicuously at all times within his factory. Where the factory consists of more than one building, the permit shall be posted in the building in which the record, required by § 275.132, is kept. The permit shall bear a number and shall fully set forth where the business of the manufacturer is to be conducted. (68A Stat. 712; 26 U. S. C. 5713)

SUBPART F-CHANGES SUBSEQUENT TO ORIGINAL QUALIFICATION OF MANUFACTURERS

CHANGES IN NAME

275.90 Change in individual name. Where there is merely a change in the name of an individual operating as a manufacturer of tobacco, he shall, within 30 days of such change, make application, on Form 2098, for an amended permit, which shall be supported by an extension of coverage of his bond, in accordance with the provisions of § 275.115.

(68A Stat. 711; 26 U. S. C. 5711, 5712)

§ 275.91 Change in trade name. Where there is merely a change in the trade name of a manufacturer of tobacco, he shall, within 30 days of the adoption of the new trade name, make application, on Form 2098, for an amended permit, which shall be supported by an extension of coverage of bond, in accordance with the provisions of § 275.115. The manufacturer shall also furnish true copies, in duplicate, of any new trade name certificate or document issued to him, or statement in lieu thereof, required by § 275.74. (68A Stat. 711; 26 U. S. C. 5711, 5712)

§ 275.92 Change in corporate name. Where there is merely a change in the name of a corporate manufacturer of tobacco, the manufacturer shall, within 30 days of such change, make application, on Form 2098, for an amended permit, which shall be supported by an extension of the coverage of bond, in accordance with the provisions of § 275.115. The manufacturer shall also furnish such documents as may be reasonably necessary to establish that the corporate name has been changed. (68A Stat. 711; 26 U. S. C. 5711, 5712)

CHANGES IN OWNERSHIP AND CONTROL

§ 275.93 Fiduciary successor. If an administrator, executor, receiver, trustee, assignee, or other fiduciary, is to take over the business of a manufacturer of tobacco, as a continuing operation, such fiduciary shall, before commencing operations, make application for permit and file bond as required by Subpart E of this part, furnish certified copies, in duplicate, of the order of the court, or other pertinent documents, showing his appointment and qualification as such fiduciary, and make an opening inventory, in accordance with the provisions of $275.131: Provided, That where a diagram has been furnished by the predecessor, in accordance with the provisions of § 275.77, the successor may adopt such

diagram. However, where a fiduciary intends merely to liquidate the business, qualification as a manufacturer of tobacco will not be required if he promptly files with the assistant regional commissioner, a statement to that effect, together with an extension of coverage of the predecessor's bond, executed by the fiduciary, also by the surety on such bond, in accordance with the provisions of § 275.115.

(68A Stat. 711, 713; 26 U. S. C. 5711, 5712, 5721)

§ 275.94 Transfer of ownership. If a transfer is to be made in ownership of the business of a manufacturer of tobacco (including a change in the identity of the members of a partnership or association), such manufacturer shall give notice, in writing, to the assistant regional commissioner, naming the proposed successor and the desired effective date of such transfer. The proposed successor shall, before commencing operations, qualify as a manufacturer of tobacco, in accordance with the applicable provisions of Subpart E of this part: Provided, That where a diagram has been furnished by the manufacturer in accordance with the provisions of

§ 275.77, the proposed successor may adopt such diagram. The manufacturer shall give such notice of transfer, and the proposed successor shall make application for permit and file bond, as required, in ample time for examination and approval thereof before the desired date of such change. The predecessor shall make a closing inventory and closing report, in accordance with the provisions of §§ 275.131 and 275.133, respectively, and surrender, with such inventory and report, his permit, and the successor shall make an opening inven

tory, in accordance with the provisions

of § 275.131.

(68A Stat. 711, 712, 713; 26 U. S. C. 5711, 5712, 5713, 5721, 5722)

§ 275.95 Change in officers or directors of a corporation. Where there is any change in the officers or directors of a corporation operating the business of a manufacturer of tobacco, the manuregional commissioner notice, in writing, facturer shall furnish to the assistant of the election of the new officers or directors within 30 days after such election. (68A Stat. 711; 26 U. S. C. 5712)

§ 275.96 Change in stockholders of a corporation. Where the issuance, sale, or transfer of the capital stock of a corporation, operating as a manufacturer of tobacco, results in a change in the identity of the principal stockholders exercising actual or legal control of the operations of the corporation, the corporate manufacturer shall, within 30 days after the change occurs, make application for a new permit; otherwise, the present permit shall be automatically terminated at the expiration of such 30 day period, and the manufacturer shall dispose of all tobacco materials, manufactured tobacco, and stamps on hand, in accordance with this part, make a closing inventory and closing report, in accordance with the provisions of §§ 275.131 and 275.133, respectively, and

surrender his permit with such inventory and report. If the application for a new permit is timely made, the present permit shall continue in effect pending final action by the assistant regional commissioner with respect to such application. (68A Stat. 711, 712, 713; 26 U. S. C. 5712, 5713, 5721, 5722)

CHANGES IN LOCATION AND PREMISES

§ 275.97 Change in location within same region-(a) Transfer to a new location. Whenever a manufacturer of tobacco contemplates changing the location of his factory within the same region, the manufacturer shall, before tion, make an application, on Form 2098, commencing operations at the new locafor an amended permit. The application shall be supported by an extension of coverage of the bond filed under this part, in accordance with the provisions of $275.115.

(b) Mere change in address. Whenever any change occurs in the address, but not the location, of the factory of a manufacturer of tobacco, as a result of action of local authorities, the manufacturer shall, within 30 days of such change, make application, on Form 2098, for an amended permit, which shall be supported by an extension of coverage of the bond filed under this part, in accordance the provisions of

§ 275.115.

with

(68A Stat. 711; 26 U. S. C. 5711, 5712)

$275.98 Change in location to another region Whenever a manufacturer of tobacco contemplates changing the location of his factory to another region, the manufacturer shall, before commencing operations at the new location, qualify as such a manufacturer in the plicable provisions of Subpart E of this new region, in accordance with the appart. The manufacturer shall notify the assistant regional commissioner of the region from which he is removing of his qualification in the new region, giving the address of the new location of his factory and the number of the permit issued to him in the new region, make a closing inventory and closing report, in accordance with the provisions of §§275.131 and 275.133, respectively, and surrender, with such inventory and report, the permit for his old location. (68A Stat. 711, 712, 713; 26 U. S. C. 5711, 5712, 5713, 5721, 5722)

$275.99 Change in factory premises. Where the premises of a tobacco factory are to be changed to an extent which will make inaccurate the description of such premises as set forth in the last application by the manufacturer for permit, or the diagram, if any, furnished with such application, the manufacturer shall first make an application, Form 2098, for an amended permit, to the assistant regional commissioner, describing the proposed change in such premises, and furnish a diagram thereof, if required under the provisions of § 275.77. application shall be supported by an extension of coverage of bond, in accordance with the provisions of § 275.115. (68A Stat. 711; 26 U. S. C. 5711, 5712)

The