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$ 275.100 Emergency premises. In under which a manufacturer of tobacco be released only in accordance with the cases of emergency, the assistant re- is currently carrying on such business no provisions of Treasury Department Cirgional commissioner may authorize, for longer adequately protects the revenue, cular No. 154, revised (31 CFR Part 225). a stated period, the temporary use of the assistant regional commissioner may When the assistant regional commis& place for the temporary storage of to- require the manufacturer to file a sioner who has accepted such security is bacco materials and manufactured to strengthening bond in an appropriate satisfied that it is no longer necessary bacco, without making the application amount with the same surety as that to hold such security, he shall fix the or furnishing the extension of coverage on the bond already in effect, in lieu date or dates on which a part or all of required under $ $ 275.99 and 275.145, or of a superseding bond to cover the full such security may be released. At any the temporary separation of factory liability on the basis of $ 275.112. The time prior to the release of such security, premises by means other than those assistant regional commissioner shall re- the assistant regional commissioner specified in paragraph (b) of $ 275.77, fuse to approve any strengthening bond may, for proper cause, extend the date where such action will not hinder the where any notation is made thereon of release of such security for such adeffective administration of this part, is which is intended or which may be con- ditional length of time as in his judgnot contrary to law, and will not jeop- strued as a release of any former bond, ment may be appropriate. ardize the revenue. or as limiting the amount of either bond

(68A Stat. 711, 61 Stat. 646; 26 U. S. C. 5711, to less than its full amount. Such SUBPART GABONDS AND EXTENSIONS OF

6 U. S. C. 15)
strengthening bonds shall have placed
COVERAGE OF BONDS
thereon, by the obligors at the time

SUBPART HOPERATIONS BY MANUFACTURERS $ 275.110 Corporate surety. Surety of execution, the notation "Strengthen- § 275.130 Sign. Every manufacturer bonds, required under the provisions of ing Bond."

of tobacco shall place and keep, on the this part, may be given only with corpo(68A Stat. 711; 26 U. S. C. 5711)

outside of the building in which his facrate sureties holding certificates of au

tory is located, or at the entrance of his thority from the Secretary of the Treas- $ 275.114 Superseding bond. A man

factory, where it can be plainly seen, a ury as acceptable sureties on Federal ufacturer of tobacco shall file a new bond sign, in plain and legible letters, exhibbonds. Power of attorney and other to supersede his current bond, immedi- iting the name under which he operates, evidence of appointment of agents and ately when (a) the corporate surety on

and (a) the type of business (“Manufacofficers to execute bonds on behalf of the current bond becomes insolvent, (b)

turer of Tobacco") or (b) the number such corporate sureties shall be filed the assistant regional commissioner ap

of the permit issued to the manufacturer with, and passed upon by, the Surety proves a request from the surety on the

under this part. Such sign shall be in Bonds Branch, Division of Deposits and current bond to terminate his liability

the English language. Investments, Bureau of Accounts, Treas- under the bond, *(c) payment of any liability under a bond is made by the

$ 275.131 ury Department. Limitations concern.

Inventories_(a) General. ing corporate sureties are prescribed by surety thereon, or (d) the assistant re- Every manufacturer of tobacco shall the Secretary in Treasury Department gional commissioner considers such a make a true and accurate inventory, on Form 356, revised. The surety shall superseding bond necessary for the pro- Form 2130, to the assistant regional have no interest whatever in the busitection of the revenue.

commissioner, of the quantity of tobacco ness covered by the bond.

materials, manufactured tobacco, and (68A Stat. 711; 26 U. S. C. 5711)

stamps held by him at the times speci(68A Stat. 711, 61 Stat. 646; 26 U. S. C. 5711,

$ 275.115 Extension of coverage of fied in this section, which inventory 6 U. S. C. 6)

bond. An extension of the coverage of shall be subject to verification by a $ 275.111 Deposit of bonds, notes, or any bond filed under this part shall be revenue officer. obligations in lieu of corporate surety. manifested on Form 2105 by the manu- (b) Opening. An opening inventory Bonds or notes of the United States, or facturer of tobacco and by the surety on shall be made by the manufacturer at other obligations which are uncondi- the bond with the same formality and the time of commencing business. The tionally guaranteed as to both interest proof of authority as required for the date of commencing business under this and principal by the United States, may execution of the bond.

part shall be the effective date indicated be pledged and deposited by the manu(68A Stat. 711; 26 U. S. C. 5711)

on the permit issued under $ 275.80. A facturer of tobacco as security in con

similar inventory shall be made by the nection with bond to cover his opera

$ 275.116 Approval of bond and ex- manufacturer when he files a supersedtions, in lieu of the corporate surety, in

tension of coverage of bond. No person ing bond. The date of such inventory accordance with the provisions of Treas

shall commence operations under any shall be the effective date of such suury Department Circular No. 154, revised bond, nor extend his operations, until

perseding bond as indicated thereon by (31 CFR Part 225). Such bonds or notes he receives from the assistant regional

the assistant regional commissioner. which are nontransferable, or the pledg

commissioner notice of his approval of (c) Special. A special inventory shall ing of which will not be recognized by the bond or of an appropriate extension be made by the manufacturer whenever the Treasury Department, are not ac- of coverage of the bond required under required by any revenue officer. ceptable as security in lieu of corporate this part.

(d) Closing. A closing inventory surety. (68A Stat 711; 26 U. S. C. 5711)

shall be made by the manufacturer (68A Stat. 711, 61 Stat. 646; 26 U. S. C. 5711, $ 275.117 Termination of liability of his location to another region, or con

when he transfers ownership, or changes 6 U. S C. 15) surety under bond. The liability of a

cludes business. Such inventory at the $ 275.112 Amount of bond. The surety on any bond required by this part

time of transfer of ownership shall be amount of a manufacturer's bond to shall be terminated only as to operations

made as of the day preceding the date cover the manufacture of tobacco shall on and after the date of approval of a

of the opening inventory of the sucbe equal to the amount of the tax lia- superseding bond, or the date of ap

cessor. bility on such product manufactured in proval of the discontinuance of operahis factory during the twelve months tions by the manufacturer of tobacco,

(68A Stat. 713; 26 U. S. C. 5721) preceding the month in which the bond or otherwise in accordance with the ter- $ 275.132 Record. Every manufacis to be filed, divided by twelve. In the mination provisions of the bond. The turer of tobacco shall keep a record, on case of a manufacturer commencing surety shall remain bound in respect of Form 2141, and enter therein daily all business, his production shall be esti- any liability for unpaid taxes, penalties, (a) tobacco materials received (except mated for the purpose of this section. and interest, not in excess of the amount with respect to samples as provided by The amount of any such bond (or the of the bond, incurred by the manufac

$ 275.148), shipped, and lost or destroyed, total amount where original and turer while the bond is in force.

(b) manufactured tobacco produced, restrengthening bonds are filed) shall not (68A Stat. 711; 26 U. S. C. 5711)

ceived, removed, furnished for personal exceed $20,000 nor be less than $1,000.

$ 275.118 Release of bonds, notes, and consumption or use by employees, used (68A Stat. 711; 26 U. S. C. 5711)

obligations. Bonds, notes, and other for experimental purposes, reduced to $ 275.113 Strengthening bond. Where obligations of the United States, pledged material, and lost or destroyed, and (c) the assistant regional commissioner de- an deposited as security in connection stamps received, used, and lost or determines that the amount of the bond with bonds required by this part, shall stroyed. The entries in the record for

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each day will be considered timely if or an interest in, or dependent on, the in the factory in such quantities as demade by the close of the business day event of a lottery shall be contained in, sired. Each employee may also be furfollowing that on which occur the opera- attached to, or stamped, marked, writ- nished, for off-factory personal contions or transactions required to be re- ten, or printed on any package of manu- sumption or use, not more than two corded. Such record shall be retained factured tobacco removed for domestic ounces of manufactured tobacco by the for two years following the close of the consumption or use.

manufacturer, without payment of tax, year covered in the record, and made (d) Indecent or immoral material. No for each day the employee is at work. available for inspection by any revenue indecent or immoral picture, print, or For the purpose of this section the term officer upon his request.

representation shall be contained in, at- "employee" shall include all persons who (68A Stat. 715; 26 U. S. C. 5741)

tached to, or stamped, marked, written, work for and receive compensation from

or printed on any package of manufac- the manufacturer, or a parent, subsidi$ 275.133 Reports-(a) General. Evtured tobacco.

ary, or auxiliary company or corporation ery manufacturer of tobacco shall make

(68A Stat. 713; 26 U. S. C. 5723)

of the manufacturer, in the city, town, a monthly report, on Form 2134, to the

or village, where the manufactured toassistant regional commissioner, of all $ 275.135 Mark. Every package of

bacco so furnished to employees is pro(1) tobacco materials received (except manufactured tobacco subject to tax duced. Such tobacco furnished for offwith respect to samples as provided by shall, before removal, have legibly im- factory consumption or use shall be $ 275.148), shipped, used, and lost or printed thereon, or on a label securely taken from the factory by the employee destroyed, (2) manufactured tobacco asfixed thereto, the name and location of on the day furnished. Employees shall produced, received, removed, furnished the manufacturer, or his permit number, not sell, offer for sale, or give away manfor personal consumption or use by em- and a warning reading “Law forbids the

ufactured tobacco so furnished to them. ployees, used for experimental purposes, reuse of the Federal stamps hereon and reduced to material, and lost or de- requires the person who empties this

(68A Stat. 708; 26 U. S. C. 5704) stroyed, and (3) stamps received, used, package to destroy such stamps when $ 275.140 Use of manufactured toand lost or destroyed. The report shall the package is emptied."

bacco for experimental purposes. Manbe made on or before the 20th day fol

$ 275.136 Dummy packages for dis

ufacturers of tobacco may use manulowing the end of the month covered in

play purposes.
the report. A copy of each such report packages to be used for display pur-

So-called “dummy" factured tobacco, without payment of

tax, for experimental purposes, in their shall be retained by the manufacturer poses in advertising manufactured to

factories, in such quantities as desired. for two years following the close of the bacco, which do not contain such

Such manufacturers may also remove year covered in such reports, and made available for inspection by any revenue product, shall not bear the stamps re

such manufactured tobacco, under their quired by this part.

bonds, without payment of tax, for exofficer upon his request.

perimental purposes outside their fac(b) Opening. An opening report, (68A Stat. 716, 865; 26 U. S. C. 5752, 7271)

tories, when authorized by the assistant covering the period from the date of the

$ 275.137 Stamps-(a) Denomina- regional commissioner.
opening inventory, or inventory made in
tions provided. Stamps to denote the

(68A Stat. 708; 26 U. S. C. 5704)
connection with a superseding bond, to

payment of tax on manufactured to-
the end of the month, shall be made
bacco are provided, for sale to manufac-

§ 275.141 Transfer of manufactured on or before the 20th day following the

tobacco. turers of tobacco, in the following de

A manufacturer of tobacco end of the month in which the business

nominations: 48, 38, 12, 58, 34, 4.1, may transfer manufactured tobacco, was commenced.

under his bond, without payment of tax, 148, 11/4, 138, 112, 156, 134, 178, 2, 218, (c) Special. A special report, cover

to 244, 238, 292, 258, 234, 278, 3, 314, 312,

any qualified manufacturer of ing the unreported period to the day 334. 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14,

tobacco. preceding the date of any special in

15, 16, and 1812 ounces; 12, 1, 144, 142, (68A Stat. 708; 26 U. S. C. 5704) ventory required by a revenue officer, 134. 2, 2'2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, shall be made with such inventory. 15, 19, 20, 24, 29, 30, 39, 40, 49, 50, 59, 60, tobacco to factory. Manufactured to

$ 275.142 Return of manufactured Another report, covering the period from

and 69 pounds. the date of such inventory to the end of

bacco which has been removed from the

(b) Method of purchase. Manufacthe month, shall be made on or before

factory may be returned thereto without turers of tobacco shall purchase stamps, the 20th day following the end of the for the payment of tax on such product, authorized by the assistant regional

internal revenue supervision when so month in which the inventory was made.

from the district director. Manufac(d) Closing. A closing report, cover- turers shall use Form 173 in ordering tained in packages to which stamps de

commissioner. If the tobacco is coning the period from the first of the

stamps for snuff and Form 172 in ordermonth to the date of the closing inven- ing stamps for other kinds of manufac- facturer desires to file claim for refund

noting the tax are affixed and the manutory, or the day preceding the date of an

tured tobacco. A copy of each such inventory made in connection with a order form which has been marked paid dure in $ 275.154 shall be followed.

of the value of such stamps, the procesuperseding bond, shall be made with

by the district director shall be retained such inventory.

by the manufacturer for two years fol- $ 275.143 Reduction of manufac(68A Stat. 713; 26 U. S. C. 5722)

lowing the close of the year in which the tured tobacco to tobacco materials. $ 275.134 Packages - (a) General.

stamps were purchased, and made avail. Manufacturers may reduce manufacAll manufactured tobacco shall, before

able for inspection by any revenue officer tured tobacco to tobacco materials with

upon his request. Each order form shall out internal revenue supervision. If removal, be put up by the manufacturer in packages which shall bear the stamps

be accompanied by remittance in the the product has been entered in the facand mark, required by this subpart. proper amount.

tory record as manufactured, an entry

shall be made in such record of the Such packages shall be of such construc(68A Stat. 707; 26 U. S. C. 5703)

quantity of manufactured tobacco to be tion as will securely contain such tobacco

$ 275.138 Affixture of stamps. Every reduced to material and an entry shall therein and maintain the stamps and

manufacturer of tobacco, shall, before also be made of the resultant quantity of mark thereon: Provided, That manufac

removal subject to tax, securely affix tobacco materials. If the products to be tured tobacco transferred to another

to each package of manufactured to reduced to material are contained in such manufacturer, removed for export, bacco one or more stamps of such de- packages bearing stamps denoting the furnished for consumption or use by nominations as will fully taxpay the con- tax and the manufacturer desires to file employees, or used for experimental pur- tents of such package.

claim for refund of the value of such poses, shall be exempt from the provisions of this paragraph. (68A Stat. 713; 26 U. S. C. 5723)

stamps, the applicable procedure in

$ 275.154 shall be followed. (b) Subdivision into parcels. Pack- $ 275.139 Manufactured tobacco fur

(68A Stat. 715; 26 U. S. C. 5741) ages may be subdivided into parcels nished to employees for personal conwhich shall not bear the stamps or mark. sumption OT use. Manufacturers of $ 275.144 Destruction of manufac

(c) Lottery features. No certificate, tobacco may furnish manufactured to- tured tobacco. When a manufacturer coupon, or other device purporting to be bacco, without payment of tax, for per- desires to destroy manufactured tobacco or to represent a ticket, chance, share, sonal consumption or use by employees which has been entered in the factory

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record as manufactured, without sal- burning or by mixing thoroughly with fund thereof under this section. The vaging the tobacco material, such de- lime, sulphur, bone dust, ashes, or other claim for refund, Form 843, shall be filed struction shall be accomplished under such substance.

in duplicate within three years from the the supervision of a revenue officer, by (b) Other materials. Where a manu- date of payment of the tax, with the burning completely or by mixing thor- facturer of tobacco desires to destroy assistant regional commissioner for the oughly with lime, sulphur, bone dust, tobacco in process, Perique, Black Fat, region in which the tax was paid, and ashes, or other such substance. If the leaf tobacco, scraps, cuttings, clippings, the claim shall be supported by evidence products to be destroyed are contained and siftings, and obtain credit therefor necessary to establish to the satisfaction in packages bearing stamps denoting the in the record kept by him under $ 275.132, of the assistant regional commissioner tax and the manufacturer desires to file he shall notify the assistant regional that the claim is valid. claim for refund of the value of such commissioner of the kind and quantity of

(68A Stat. 709; 26 U. S. C. 5705) stamps, the applicable procedure in such tobacco materials and the date on $ 275.154 shall be followed. which he desires to destroy such tobacco

$ 275.154 Claim for redemption, of (68A Stat. 715; 26 U. S. C. 5741) materials. The assistant regional com

refund of the value, of stamps. Stamps missioner may assign a revenue officer

to denote the tax on manufactured to. $ 275.145 Storage of tobacco mate- to supervise the destruction of the to

bacco may be redeemed, or the value rials-(a) Within the factory. Tobacco bacco materials, or he may authorize

thereof may be refunded, subject to the materials may be stored, under the pro- the manufacturer to destroy the tobacco

following provisions: visions of this part, only within the materials in the manner provided in

(a) Redemption of stamps. Stamps premises of a tobacco factory, except as paragraph (a) of this section.

which have been spoiled, destroyed, or provided in paragraph (b) of this section.

rendered useless or unfit for the pur(b) Outside the factory. Tobacco (68A Stat. 715; 26 U. S. C. 5741)

pose intended, or for which the manumaterials may be stored outside the $ 275.150 Credit for loss of tobacco facturer of such product may have no premises of a tobacco factory, in the materials by theft or destruction. Every use, or which through mistake may have same region in which the factory is loss of tobacco materials by theft, or de- been improperly or unnecessarily used, situated, if an extension of coverage of struction by fire, casualty, or act of God, or where the taxes represented thereby the bond for such purpose has been ap- while in the possession or ownership of have been excessive in amount, paid in proved by the assistant regional commis- a manufacturer of tobacco, shall be re- error, or in any manner wrongfully colsioner.

ported to the assistant regional commis- lected, may be redeemed by such manu

sioner and the facts of such loss shall be facturer. Claim for redemption of such (68A Stat. 711; 26 U. S. C. 5711)

established to his satisfaction, before stamps shall be filed on Form 843, in $ 275.146 Shipment or delivery of to- credit therefor in the records of such duplicate, with the assistant regional bacco materials. A manufacturer of manufacturer may be authorized.

commissioner, within three years after tobacco may ship or deliver tobacco ma(68A Stat. 715; 26 U. S. C. 5741)

the stamps were purchased from the terials, under his bond, without payment

Government. Stamps may be destroyed of tax, to (a) a qualified dealer in tobacco $ 275.151 Claim for remission of tar

under internal revenue supervision, or materials; (b) a qualified manufacturer on manufactured tobacco, Every loss

they may be presented with the claim, of tobacco products; (c) a State institu- (otherwise than by theft) or destruction,

or satisfactory evidence submitted showtion; (d) a foreign country, Puerto Rico, by fire, casualty, or act of God, of manu- ing the reason why they cannot be so the Virgin Islands, or a possession of the factured tobacco upon which the tax destroyed or presented. Where the United States; or (e) any person for has not been paid and which is in the stamps are to be destroyed under interexperimental or display purposes when possession or ownership of the manu- nal revenue supervision, a schedule on authorized by the assistant regional com- facturer of such tobacco, shall be re- Form 178 shall be prepared by the manumissioner. A manufacturer of tobacco ported by the manufacturer to the as

facturer with respect to the stamps may similarly ship stems and waste to sistant regional commissioner and the

covered by the claim. When the schedany person for use by him as fertilizer or facts of such loss or destruction shall

ule has been prepared, the manufacturer insecticide or in the production of fer- be established to his satisfaction. Claim shall notify the assistant regional comtilizer, insecticide, or nicotine.

for remission of such tax may be filed missioner in order that he may detail

with the assistant regional commis(68A Stat. 708; 26 U. S. C. 5704)

a revenue officer to verify the schedule sioner. Such claim shall be in letter § 275.147 Fumigation of tobacco ma

and supervise the destruction of the form, in duplicate, setting forth the

stamps. A copy of the verified schedule, terials. Tobacco materials held by, or reasons why such tax should be re

returned to the manufacturer, shall be released or in transit to, a manufacturer mitted, and shall be accompanied by attached to his claim when filed. If reof tobacco may be delivered, without evidence necessary to support the claim. quired, the manufacturer shall satisfacpayment of tax, to a person, who is not (68A Stat. 709; 26 U. S. C. 5705)

torily trace the history of the stamps qualified as a dealer in tobacco materials

from their issuance to the filing of his or manufacturer of tobacco products, $ 275.152 Claim for abatement of as

claim. solely for purposes of fumigation by such sessment. Claim for abatement of the

(b) Refund of the value of stamps. person and return or delivery to the

unpaid portion of the assessment of any The value of stamps affixed to packages manufacturer. Such tobacco materials tax on manufactured tobacco, or any

of manufactured tobacco may be reshall be covered by the bond of the man- liability in respect of such tax, alleged funded to the manufacturer thereof, ufacturer and shall not be regarded as

to be excessive in amount, assessed after where such product is withdrawn from shipped by the manufacturer for pur

the expiration of the period of limitation the market by such manufacturer, or the poses of $$ 275.132 and 275.133. There- applicable thereto, or erroneously or il- product is lost (otherwise than by theft) fore, no entries shall be made in the legally assessed, shall be filed on Form

or destroyed by fire, casualty, or act of revenue record of the manufacturer 843, in duplicate, with the assistant reshowing delivery of the tobacco materials gional commissioner. Such claim shall ship of the manufacturer. Claim for

God, while in the possession or ownerto the fumigator. set forth the reasons relied upon for the

refund of the value of such stamps shall allowance of the claim and shall be $ 275.148 Samples of tobacco

be filed on Form 843, in duplicate, within accompanied by evidence necessary to terials. Samples of tobacco materials,

three years from the date of payment of support the claim. received by a manufacturer of tobacco,

the tax. which are to be consumed, used, or de(68A Stat. 792; 26 U. S. C. 6404)

(1) Stamps affixed to packages of stroyed for purposes of sampling, testing, $ 275.153 Claim for refund of tar.

manufactured tobacco completely lost or or experimenting, shall be exempt from

The tax paid on manufactured tobacco destroyed. Where the packages of manthe provisions of $$ 275.132 and 275.133. (otherwise than by stamp) may be re

ufactured tobacco to which stamps were (68A Stat. 715; 26 U. S. C. 5741) funded where the tax has been paid in stroyed beyond recognition by fire,

affixed have been completely lost or de$ 275.149 Destruction of tobacco ma

Any person who paid the tax casualty, or act of God, the claim for reterials—(a) Stems and waste. Where a

(except an importer of such products fund shall be filed with the assistant remanufacturer of tobacco desires to de- who may file claim for refund of the tax gional commissioner, for the region in stroy stems and waste, he shall do so by under $ 275.186) may file claim for re- which the stamps were affixed, and the

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claim shall be supported by such evi- and manufactured tobacco imported into $ 275.171 Suspension and revocation dence necessary to establish to the sat- the United States from a foreign country, of permit. Where the assistant regional isfaction of the assistant regional com- or brought in from Puerto Rico, the Vir- commissioner has reason to believe that missioner that the claim is valid.

gin Islands, or a possession of the United a manufacturer of tobacco has not in (2) Stamps affired to packages of States, may be released from customs good faith complied with the provisions manufactured tobacco damaged or with- custody, without the payment of tax, of Chapter 52, I. R. C., and regulations drawn from the market. Where the for delivery to a qualified manufacturer thereunder, or with any other provisions packages of manufactured tobacco to of tobacco under his bond, solely for re- of the I. R. C. with intent to defraud, which stamps were affixed have been ceipt into premises covered by the manu- or has violated any condition of his permerely damaged by fire, casualty, or act facturer's bond. Before such tobacco mit, or has failed to disclose any mateof God, so that the identity of the prod- materials and manufactured tobacco are rial information required or made any uct and the manufacturer thereof, and released to him, the manufacturer shall material false statement in the applicathe amount of tax paid, can be estab- prepare and furnish to the collector of tion for the permit, or has failed to lished, or where the manufactured to- customs having custody of the tobacco maintain his premises in such manner bacco is merely withdrawn from the materials and manufactured tobacco a as to protect the revenue, the assistant market by the manufacturer, which notice of release of tobacco materials, regional commissioner shall issue an would permit a similar identification Form 2146, or a notice of release of man- order, stating the facts charged, citing and a determination of the tax paid, ufactured tobacco, Form 2145, as the such manufacturer to show cause why such manufactured tobacco shall be as- case may be. With respect to Form his permit should not be suspended or sembled by the manufacturer in a suit- 2145, it will be necessary for the manu- revoked after hearing thereon in acable place in his factory or where such facturer to present such notice to the cordance with 26 CFR (1939) Part 200, tobacco is held or withdrawn from the assistant regional commissioner for his which part (including the provisions remarket. The manufacturer shall group endorsement to show that the applicant lating to appeals) is made applicable to such tobacco according to the sizes of is a properly qualified manufacturer in such proceedings. If the hearing exampackages, and shall prepare a schedule his region before it is furnished to the iner, or the Director, Alcohol and Toon Form 177, listing such packages of collector of customs. The collector of bacco Tax Division, on appeal, decides manufactured tobacco. Such manufac- customs shall insert the date of release the permit should be revoked or sustured tobacco which is not taken back of the tobacco materials or manufac- pended for such time as to him seems into the factory of the manufacturer tured tobacco described thereon, return proper, the assistant regional commisshall be destroyed under internal reve- one copy to the manufacturer, retain sioner shall by order give effect to such nue supervision, in which event the one copy for his records, and transmit decision. manufacturer shall so notify the assist- one copy to the assistant regional com

(68A Stat. 712; 26 U. S. C. 5713) ant regional commissioner, for the re- missioner shown thereon. The copy gion in which such tobacco is assembled, returned to the manufacturer shall be SUBPART L-OPERATIONS BY IMPORTERS and request the detail of a revenue offi- retained by him for two years after the $ 275.180 Packages - (a) General. cer to inspect the manufactured tobacco, close of the year of such release, and All manufactured tobacco shall, before verify the schedule thereof, and super- shall be made available for inspection removal, be put up by the importer in vise destruction of the stamps and man- by any revenue officer upon his request.

packages which shall bear the stamps ufactured tobacco, and disposition of (68A Stat. 708; 26 U. S. C. 5704)

required by this subpart. The packages the packages as desired by the manu

shall be of such construction as will facturer. Upon completion of his de

$ 275.156 Use of the United States. A manufacturer of tobacco may remove

securely contain the manufactured totail, the revenue officer shall execute the

bacco therein and maintain the stamps
certificate on both copies of the schedule
such manufactured tobacco, under his

thereon.
of the manufactured tobacco, to show
bond, without payment of tax, for use of

(b) Subdivision into parcels. Packthe disposition of such stamps, and the

the United States. Such removal shall
packages involved, and return one copy
be made in accordance with the provi-

ages may be subdivided into parcels

which shall not bear the stamps. sions of 26 CFR Part 295. to the manufacturer, which shall be at

(c) Lottery features. No certificate, tached to, and made a part of, his claim, (68A Stat. 708; 26 U. S. C. 5704)

coupon, or other device purporting to be which claim shall be filed with the

$ 275.157 Exportation. A manufac- or to represent a ticket, chance, share, assistant regional commissioner for the turer of tobacco may remove such manu

or an interest in, or dependent on, the region in which the manufactured tofactured tobacco and tobacco materials,

event of a lottery shall be contained in, bacco was so destroyed. Where the under his bond, without payment of tax,

attached to, or stamped, marked, writmanufactured tobacco is returned to the factory of the manufacturer in accord- Rico, the Virgin Islands, or a possession for shipment to a foreign country, Puerto

ten, or printed on any package of manu

factured tobacco removed for domestic
ance with the provisions of § 275.142, the
of the United States, or for consumption

consumption or use.
manufacturer shall then notify the
or use beyond the jurisdiction of the

(d) Indecent or immoral material.
assistant regional commissioner, for the
internal revenue laws of the United

No indecent or immoral picture, print, region in which the factory is situated States, in accordance with the applicable

or representation shall be contained in, and request the detail of a revenue offiprovisions of 26 CFR Part 290.

attached to, or stamped, marked, writcer to inspect the product, verify the

ten, or printed on any package of manuschedule thereof, and supervise the de(68A Stat. 708; 26 U. S. C. 5704)

factured tobacco.
struction of the stamps affixed to the SUBPART SUSPENSION AND DISCONTINU.

(68A Stat. 713; 26 U. S. C. 5723)
packages of such product, and the ANCE OF OPERATIONS BY MANUFACTURERS
proper disposition of the product and

$ 275.170 Discontinuance of opera

$ 275.181 Stamps-(a) Denominapackages as desired by the manufac

tions. Every manufacturer of tobacco tions provided. Stamps to denote the turer. Upon completion of his detail, who desires to discontinue operations

payment of tax on manufactured tothe revenue officer shall properly exe

and close out his factory shall dispose of bacco are provided, for sale to importers cute his certificate on both copies of the all tobacco materials, manufactured to

of such tobacco, in the following deschedule of such manufactured tobacco. bacco, and stamps on hand, in accord

nominations: 18, 38, 12, 58, 34, 78, 1, The revenue officer shall return one copy ance with this part, make a closing

1%, 11/4, 138, 142, 158, 134, 178, 2, 218, of the completed schedule to the manuinventory and closing report, in ac

244, 238, 292, 258, 234, 278, 3, 314, 32, facturer which shall be attached to, and cordance with the provisions of $ $ 275.131

334, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, made a part of, the manufacturer's and 275.133, respectively, and surrender,

and 182 ounces; 12, 1, 144, 142, 134, 2, claim, which shall be filed with the with such inventory and report, his per

22, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 19, appropriate assistant regional commis- mit to the assistant regional commis- 20, 24, 29, 30, 39, 40, 49, 50, 59, 60, and sioner. sioner as notice of such discontinuance

69 pounds. and to permit the assistant regional

(b) Method of purchase. Importers (68A Stat. 709, 830; 26 U. S. C. 5705, 6805)

commissioner to terminate the liability of manufactured tobacco shall purchase $ 275.155 Tobacco materials and of the surety on the bond of the manu- stamps, for the payment of tax on such manufactured tobacco released from facturer.

product, from the district director. Imcustoms custody. Tobacco materials (68A Stat. 713; 26 U. 8. C. 5721, 5722)

porters shall use Form 923, certified by

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the customs officer having custody of (1) Such officer or employee is a na- tached to his claim when Aled. If resuch products, in ordering such stamps, tional of the state appointing him and quired, the importer shall satisfactorily except as provided in $ $ 275.183 and not engaged in any profession, business, trace the history of the stamps from 275.184 with respect to the purchase of or trade within the territory specified in their issuance to the filing of his claim. stamps for affixture to packages in for- this section;

(b) Refund of the value of stamps. eign countries, Puerto Rico, and the (2) The manufactured tobacco is im- The value of stamps affixed to packages Virgin Islands. Each order form shall ported by the officer or employee for his of manufactured tobacco may be rebe accompanied by remittance in the personal or official use; and

funded to the importer thereof, where proper amount. A copy of each such (3) The foreign state grants an equiv- such product is withdrawn from the order form which has been marked paid alent exemption to corresponding officers market by such importer, or the product by the district director shall be retained or employees of the Government of the is lost otherwise than by theft) or deby the importer for two years following United States stationed in such foreign stroyed by fire, casualty, or act of God, the close of the year in which the stamps state.

while in the possession or ownership of were purchased, and made available for (b) Certificate by Secretary of State. the importer. Claim for refund of the inspection by any revenue officer upon The Secretary of State shall certify to value of such stamps shall be filed on his request.

the Secretary of the Treasury the names Form 843, in duplicate, within three

of the foreign states which grant an (68A Stat. 707; 26 U. S. C. 5703)

years from the date of payment of the equivalent exemption to the consular tax. $ 275.182 Affirture of stamps. Every officers or employees of the Government (1) Stamps affixed to packages of importer of manufactured tobacco shall, of the United States stationed in such manufactured tobacco completely lost before removal subject to tax, securely foreign states.

or destroyed. Where the packages of affix to each package of such product one

manufactured tobacco to which stamps (68A Stat. 900; 26 U. S. C. 7511) or more stamps of such denominations

were affixed have been completely lost as will fully taxpay the contents of such $ 275.186 Claim for refund of tar. or destroyed beyond recognition by fire, package. The tax paid on manufactured tobacco

casualty, or act of God, the claim for by the importer thereof (otherwise than refund shall be filed with the assistant (68A Stat. 713; 26 U. S. C. 5723) by stamp) may be refunded where the

regional commissioner, for the region in $ 275.183 Stamps for affixture in for- tax has been paid in error. Only the which the stamps were affixed, and the eign countries. Stamps in payment of importer who paid the tax may file claim claim shall be supported by such evithe tax on imported manufactured to

for refund thereof under this section. dence necessary to establish to the satbacco may be affixed to such product in The claim for refund, Form 843, shall be isfaction of the assistant regional comthe foreign country in which manufac- filed in duplicate within three years missioner that the claim is valid. tured, provided the laws of such foreign from the date of payment of the tax, (2) Stamps affixed to packages of country grant a like privilege in respect with the assistant regional commissioner

manufactured tobacco damaged or withof manufactured tobacco produced in

for the region in which the tax was paid, drawn from the market. Where the the United States and exported to such

and the claim shall be supported by evi- packages of manufactured tobacco to foreign country. An importer desiring dence necessary to establish to the sat

which stamps were affixed have been to have the stamps in payment of the

isfaction of the assistant regional com- merely damaged by fire, casualty, or act tax on imported manufactured tobacco missioner that the claim is valid.

of God, so that the identity of the prodaffixed to this product in such foreign (68A Stat. 709; 26 U. S. C. 5705)

uct and the importer thereof, and the country shall file with any district di

amount of tax paid, can be established, rector an order for the necessary stamps.

$ 275.187 Claim for redemption, or re

or where the manufactured tobacco is No particular form for such order is fund of the value, of stamps. Stamps to

merely withdrawn from the market by prescribed, but the order shall show (a) denote the tax on manufactured to

the importer, which would permit a simibacco may be redeemed, or the value the name and address of the person by

lar identification and a determination whom such product is to be imported, thereof may be refunded, subject to the

of the tax paid, such manufactured to(b) the name of the foreign country, following provisions:

bacco shall be assembled by the importer (c) the quantity of such product to be

(a) Redemption of tamps. Stamps

in a suitable place in the city where such imported, and (d) the number and value which have been spoiled, destroyed, or

tobacco is held or withdrawn from the of the stamps of each denomination, and rendered useless or unfit for the purpose

market. The importer shall group such the total value of all the stamps. Each intended, or for which the importer of

tobacco according to the sizes of packorder shall be accompanied by remitsuch product may have no use, or which

ages, and shall prepare a schedule on tance in the proper amount. through mistake may have been im

Form 177, listing such packages of manuproperly or unnecessarily used, or where

factured tobacco. Such manufactured $ 275.184 Stamps for a fixture in the taxes represented thereby have been

tobacco, if not taken into a domestic facPuerto Rico and the Virgin Islands. excessive in amount, paid in error, or in

tory, or repacked and restamped by the Stamps denoting the tax on manufac- any manner wrongfully collected, may tured tobacco, produced in Puerto Rico be redeemed by such importer. Claim

importer, or exported with drawback of and the Virgin Islands for shipment to

tax, shall be destroyed under internal for redemption of such stamps shall be the United States, may be affixed to filed on Form 843, in duplicate, with the

revenue supervision. The importer shall

notify the assistant regional commispackages of such product in Puerto Rico assistant regional commissioner, within and the Virgin Islands. Such stamps three years after the stamps were pur

sioner, for the region in which such manmay be purchased by the manufacturers chased from the Government. Stamps request the detail of a revenue officer

ufactured tobacco is assembled, and from the Internal Revenue Service office may be destroyed under internal revenue

to inspect the tobacco, verify the schedin Puerto Rico. supervision, or they may be presented

ule thereof, and supervise destruction with the claim, or satisfactory evidence (68A Stat. 829; 26 U. S. C. 6801) submitted showing the reason why they

of the stamps and the proper disposi§ 275.185 Exemption of consular of- cannot be so destroyed or presented, sired by the importer. Upon completion

tion of the product and packages as deficers and employees of foreign states- Where the stamps are to be destroyed (a) Rule of exemption. No internal under internal revenue supervision, a

of his detail, the revenue officer shall revenue tax shall be due with respect schedule on Form 178 shall be prepared

properly execute his certificate on both to manufactured tobacco imported by a by the importer with respect to the

copies of the schedule of such manufacconsular officer of a foreign state or by stamps covered by the claim. When

tured tobacco. The revenue officer shall an employee of a consulate of a foreign the schedule has been prepared, the im

return one copy of the completed schedstate, whether such product accompanies porter shall notify the assistant regional

ule to the importer, which shall be atthe officer or employee to his post in the commissioner in order that he may de

tached to, and made & part of, the United States, its insular possessions, or tail a revenue officer to verify the sched

importer's claim, which claim shall be the Panama Canal Zone, or is imported ule and supervise the destruction of the

filed with the appropriate assistant reby him at any time during the exercise stamps. A copy of the verified schedule,

gional commissioner. of his functions therein, if

returned to the importer, shall be at- (68A Stat. 709, 830; 26 U. S. C. 5705, 6805)

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