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TITLE 26—INTERNAL REVENUE, 276.21 Inclusive language.

275.22 I. R. C.


275.23 Leaf tobacco.

275.24 Manufactured tobacco.

Chapter Internal Revenue Service,

275.25 Manufacturer of cigars and ciga-

Department of the Treasury


275.26 Manufacturer of tobacco.

Subchapter Alcohol, Tobacco, and Other

275.27 Package.

Excise Taxes

275.28 Parcel.


275.29 Perique.

275.30 Person.


275.31 Region.


275.32 Regional commissioner.

Preamble. 1. The regulations in this 275.33 Removal or remove.

275.34 Revenue officer.

part (26 CFR Part 275) "Manufactured

275.35 Scraps.

Tobacco; Manufacturers, Importers, and

275.36 Siftings.

Dealers," are promulgated to implement 275.37 Stems.

the Internal Revenue Code of 1954 and 275.38 Tobacco in process.

supersede 26 CFR (1939) Part 140, as 275.39 Tobacco materials.

last amended by Treasury Decision 6052,

275.40 Tobacco products.


approved November 10, 1953, and Part

U. S. C.

275.42 Waste.

457, as added by Treasury Decision 4744,

approved June 24, 1937, insofar as they

Subpart C-Taxes

relate to manufactured tobacco.

275.50 Rate of tax.

2. The regulations in this part shall

275.51 Liability for tax and method of

not affect any act done, or any liability


or right accruing or accrued, or any suit 275.52 Assessment.

or proceeding had or commenced, before

Subpart D-General

the effective date of the regulations in

this part.

275.60 Authority of revenue officers to en-

3. The regulations in this part shall be

ter premises.

275.61 Interference with administration.

effective on the date of publication in

275.62 Disposal of forfeited, condemned,

the FEDERAL REGISTER. These regula-

and abandoned manufactured

tions are necessary for the enforcement

tobacco and tobacco materials.

of the applicable provisions of the Inter- 275.63 Restamping packages from which

nal Revenue Code of 1954, effective Jan-

the stamps have been lost or

uary 1, 1955. It is hereby found that it



is contrary to the public interest to issue

Variations from requirements.

275.65 Penalties and forfeitures.

these regulations subject to the effective

275.70 Persons required to qualify.

date limitation of section 4 (c) of the

275.71 Application for permit.

Administrative Procedure Act (60 Stat. 275.72 Corporate documents.

238; 5 U. S. C. 1003 (c)).

275.73 Articles of partnership or associa-


Subpart A-Scope of Regulations

275.74 Trade name certificate.


275.75 Bond.

275.1 Manufactured tobacco; manufac-

275.76 Power of attorney.

turers, importers, and dealers.

275.77 Factory premises.

275.2 Forms prescribed.

275.78 Additional information.

Subpart BDefinitions

275.79 Investigation of applicant.

275.80 Issuance of permit.

275.10 Meaning of terms.

275.11 Assistant regional commissioner. Subpart F-Changes Subsequent to Original

275.12 Black Fat.

Qualification of Manufacturers

275.13 Clippings.


275.14 Commissioner.

275.15 Cuttings.

275.90 Change in individual name.

275.16 Dealer in tobacco materials.

275.91 Change in trade name.

275.17 Director, Alcohol and Tobacco Tax 275.92 Change in corporate' name.



275.18 District director.

275.19 Factory.

275.93 Fiduciary successor.

275.20 Importer.

275.94 Transfer of ownership.



$ 275.14 Commissioner. "Commis- $ 275.24 Manufactured tobacco. 275.154 Claim for redemption, or refund of sioner" shall mean the Commissioner of "Manufactured tobacco” shall mean all the value, of stamps. Internal Revenue.

tobacco, other than cigars and ciga275.155 Tobacco materials and manufac

tured tobacco released from cus- $ 275.15 Cuttings. “Cuttings" shall rettes, prepared, processed, manipulated,
toms custody.
mean the tobacco remaining after the

or packaged for consumption by smok275.156 Use of the United States.

ing or for use in the mouth or nose. Any binders and wrappers for cigars are cut 275.157 Exportation.

other tobacco not exempt from tax unout of the leaf.

der Chapter 52, I. R. C., which is sold or Subpart Suspension and Discontinuance of

$ 275.16 Dealer in tobacco materials. delivered to any person contrary to such Operations by Manufacturers

Dealer in tobacco materials” shall mean chapter and regulations thereunder 275.170 Discontinuance of operations.

every person who handles tobacco ma- shall be regarded as manufactured 275.171 Suspension and revocation of per

terials for sale, shipment, or delivery tobacco. mit.

solely to another qualified dealer in such Subpart 1-Operations by Importers

$ 275.25 Manufacturer of cigars and materials, to a qualified manufacturer of cigarettes. “Manufacturer of cigars and 275.180 Packages.

tobacco products, or to a foreign country, cigarettes” shall mean every person who 275.181 Stamps.

Puerto Rico, the Virgin Islands, or a posa produces cigars or cigarettes, except for 275.182 Affixture of stamps.

session of the United States. Dealer in his own personal consumption. 275.183 Stamps for affixture in foreign tobacco materials shall include every countries.

person who produces Perique or Black $ 275.26 Manufacturer of tobacco. 275.184 Stamps for affixture in Puerto Rico

Fat for sale, shipment, or delivery, in "Manufacturer of tobacco" shall mean and the Virgin Islands. 275.185 Exemption of consular officers and

accordance with 26 CFR Part 280. every person who manufactures tobacco employees of foreign states.

Dealer in tobacco materials shall not in- by any method of preparing, processing, 275.186 Claim for refund of tax.

clude (a) an operator of a warehouse or manipulating, except for his own per275.187 Claim for redemption, or refund who stores tobacco materials solely for sonal consumption or use; or who packof the value, of stamps.

a dealer in tobacco materials, for a man- ages any tobacco for consumption by Subpart K-Operations by Dealers

ufacturer of tobacco products, for a smoking or for use in the mouth or nose;

farmer or grower of tobacco, or for a or who sells or delivers any tobacco, not 275.200 Purchase, receipt. possession, or sale

bona fide association of farmers or exempt from tax under Chapter 52, of manufactured tobacco. 275.201

I. R. C., to any person, contrary to the Sales at retail from packages.

growers of tobacco; or (b) a farmer or 275.202 Restrictions relating to used stamps

grower of tobacco who sells leaf tobacco provisions of such chapter and regulaand packages.

of his own growth or raising, or a bona tions thereunder. The term "manufac

fide association of farmers or growers of turer of tobacco" shall not include (a) AUTHORITY: $ $ 275.1 to 275.202 issued under 68A Stat. 917; 26 U. S. C. 7805.

a farmer or grower of tobacco who sells Statu.

tobacco which sells only leaf tobacco tory provisions interpreted or applied are

grown by farmer or grower members, if leaf tobacco of his own growth or raising, cited to text in parentheses.

the tobacco so sold is in the condition as or a bona fide association of farmers or cured on the farm.

growers of tobacco which sells only leaf SUBPART A-SCOPE OF REGULATIONS

tobacco grown by farmer or grower $ 275.1 Manufactured tobacco; manu

§ 275.17 Director, Alcohol and Tofacturers, importers, and dealers. This bacco Tax Division. "Director, Alcohol members, if the tobacco so sold is in the

condition as cured on the farm; or (b) a part contains the regulations governing and Tobacco Tax Division” shall mean

dealer in tobacco materials who handles the manufacture, importation, and sale the Director, Alcohol and Tobacco Tax

tobacco solely for sale, shipment, or deof manufactured tobacco; the qualifica- Division, Internal Revenue Service, livery, in bulk, to another dealer in such tion of, and maintenance of records by, Treasury Department, Washington, D.C.

materials or to a manufacturer of tomanufacturers of tobacco; and the oper- $ 275.18 District director. “District bacco products, or to a foreign country, ations of manufacturers and importers director" shall mean the District Direc- Puerto Rico, the Virgin Islands, or a posof, and dealers in, such tobacco. tor of Internal Revenue.

session of the United States. $ 275.2 Forms prescribed. The Direc- $ 275.19 Factory. "Factory" shall $ 275.27 Package. “Package" shall tor, Alcohol and Tobacco Tax Division, mean the premises of a manufacturer of mean the container in which manufacis authorized to prescribe all forms re- tobacco in which he carries on such tured tobacco is put up bearing the quired by this part, including bonds, business.

stamps and mark, as required by this applications, permits, records, returns,

part. and reports. Information called for

$ 275.20 Importer. "Importer" shall thereon shall be furnished in accordance to whom nontaxpaid manufactured tomean any person in the United States $ 275.28 Parcel. "Parcel" shall mean

a subdivision of a package of manufacwith the instructions on the forms or issued in respect thereto.

bacco produced in a foreign country, tured tobacco.
Puerto Rico, the Virgin Islands, or a

§ 275.29 Perique. “Perique" shall
possession of the United States is

mean tobacco, such as that produced in $ 275.10 Meaning of terms. The shipped or consigned, and any person

Louisiana, cured in its own juices and terms used in this part shall have the who smuggles or otherwise unlawfully

given other treatment peculiar to this meanings ascribed in this subpart, unless brings such nontaxpaid product into the the context otherwise indicates. United States.

type of tobacco. $ 275.11

$ 275.30 Person. "Person" shall mean Assistant regional commis- $ 275.21 Inclusive language. Words sioner. “Assistant regional commis- in the plural form shall include the. and include an individual, partnership, sioner" shall mean the Assistant Regional singular, and vice versa, and words in

association, company, corporation, esCommissioner, Alcohol and Tobacco the masculine gender shall include the tate, or trust. Tax, who is responsible to and functions feminine, partnerships, associations, § 275.31 Region. "Region" shall mean under the direction and supervision of companies, corporations, estates, and the area, designated by the Secretary or the Regional Commissioner. trusts.

his delegate, comprising the geographical $ 275.12 Black Fat. "Black Fat"

$ 275.22 I. R.C. "I. R. C." shall mean

jurisdiction of a regional commissioner shall mean tobacco which is normally the Internal Revenue Code of 1954.

of internal revenue. treated with oil under pressure and results in black tobacco, and shall include

$ 275.23 Leaf tobacco. "Leaf to

$ 275.32 Regional commissioner. all tobacco similarly treated and re- bacco" shall mean:

"Regional commissioner" shall mean the ferred to by such other terms as Black (a) Unstemmed. Tobacco from which Regional Commissioner of Internal ReveHorse, etc. the stem or mid-rib has not been re

nue of an internal revenue region. $ 275.13 Clippings. "Clippings" shall moved, and

$ 275.33 Removal or remove. "Remean the tobacco which is clipped or cut (b) Stemmed. Tobacco from which moval" or "remove" shall mean the off the ends of cigars in the manufacture the stem or mid-rib has been removed, removal of manufactured tobacco or thereof. also known as “strips."

tobacco materials from the factory, or

from customs custody, and shall also such person to show cause against assess- bacco have been lost or destroyed, after include the smuggling or other unlawful ment. The person will be allowed 30 days removal of such product, the manufacimportation of such nontaxpaid manu- from the date of such notice to show turer, importer, or dealer possessing factured tobacco into the United States. cause, in writing, against such assess- such product shall make application, in ment.

duplicate, to the assistant regional com$ 275.34 Revenue officer. "Revenue

missioner for the region in which the

(68A Stat. 707, 836; 26 U. S. C. 5703, 6862) officer" shall mean any officer or em

product is held, for new stamps, without ployee of the United States acting in


cost, to be used for restamping such connection with any internal revenue

$ 275.60 Authority of revenue officers packages. Such person shall state in law of the United States.

to enter premises. Any revenue officer

detail the location and quantity of the $ 275.35 Scraps. "Scraps" shall mean

may enter in the daytime any premises packages, description of the contents, portions of leaf tobacco.

where manufactured tobacco is produced the kind, and denomination of the $ 275.36 Siftings. "Siftings" shall or kept, so far as it may be necessary stamps lost or destroyed, and the na

ture of the applicant's interest in the mean the particles of tobacco salvaged for the purpose of examining such toin the process of sifting or screening the bacco. When such premises are open at product. The application shall be acresidue of tobacco.

night, any revenue officer may enter companied by affidavits of persons with

them, while so open, in the performance knowledge of the facts, sufficient to es§ 275.37 Stems. “Stems" shall mean of his official duties. The owner of such

tablish the original affixture of stamps the stems or mid-ribs of tobacco.

premises, or person having the superin- and the manner and extent of the loss Tobacco in process. $ 275.38 "TO

or destruction of such stamps. Where tendence of the same, who refuses to

the packages are in such condition as to admit any revenue officer or permit him bacco in process" shall mean tobacco which has been, or is being, manipulated to examine such tobacco shall be liable require repacking before new stamps can

be affixed, such repacking may be or processed, but is to undergo further to the penalties prescribed by law for

authorized by the assistant regional manipulation, processing, or handling, the offense.

commissioner. The assistant regional prior to removal for consumption by (68A Stat. 872, 903; 26 U. S. C. 7342, 7606)

commissioner may assign a revenue offismoking or for use in the mouth or nose.

$ 275.61 Interference with adminis- cer to supervise such repacking and re$ 275.39 Tobacco materials. "TO- tration. Whoever, corruptly or by force stamping, or he may authorize the bacco materials” shall mean tobacco in

or threats of force, endeavors to hinder applicant to perform such functions. process, Perique, Black Fat, leaf tobacco, or obstruct the administration of this

$ 275.64 Variations from requireand tobacco scraps, cuttings, clippings, part, or endeavors to intimidate or im- ments-(a) Construction and separasiftings, dust, stems, and waste. pede any revenue officer acting in his

tion of premises. The Director, Alcohol $ 275.40 Tobacco products. "Tobacco official capacity, or forcibly rescues or and Tobacco Tax Division, may approve products” shall mean manufactured to- attempts to rescue or causes to be res

a manner of construction and separabacco, cigars, and cigarettes. cued any property, after it has been duly

tion of factory premises in lieu of that seized for forfeiture to the United States $ 275.41 U. S. C. "U. S. C." shall

specified in this part, where it is shown in connection with a violation or inmean the United States Code. tended violation of this part, shall be the requirements, and the proposed con

that it is impracticable to conform to $ 275.42 Waste. Waste" shall mean liable to the penalties prescribed by law.

struction and separation will afford as tobacco, including dust, and foreign sub(68A Stat. 855; 26 U. S. C. 7212)

much or more security and protection to stances resulting from the handling,

the revenue as is intended by the remanipulation, or processing of tobacco,

$ 275.62 Disposal of forfeited, conand which are worthless for use in the demned, and abandoned manufactured quirements in this part, and where such

variation is not contrary to any provimanufacture of tobacco products and

tobacco and tobacco materials. When in sion of law. Where it is proposed to have no market value for that purpose.

the opinion of any officer having custody employ a manner of construction and

of forfeited, condemned, or abandoned SUBPART 6-TAXES

separation of premises other than that manufactured tobacco or tobacco mate

provided for by this part, prior approval $ 275.50 Rate of tax. On tobacco, rials, upon which the Federal tax has not

shall be obtained in accordance with the manufactured in or imported into the

been paid, the sale thereof will not bring provisions of paragraph (c) of this United States, a tax of 10 cents per

a price equal to such tax due and payable section. pound is imposed by law. thereon, and the expenses incident to

(b) Methods of operation. The Dithe sale thereof, he shall not sell, nor (68A Stat. 705; 26 U. S. C. 5701)

rector, Alcohol and Tobacco Tax Divicause to be sold, such tobacco or mate

sion, may in case of emergency approve $ 275.51 Liability for tax and method rials for consumption in the United of payment. The tax imposed on manu- States. Where the tobacco or materials provided for by this part, where it is

methods of operation other than those factured tobacco shall be determined at are not sold, the officer may deliver them

shown that variations from the requirethe time of removal of such tobacco and to a Federal or State hospital or institu

ments are necessary, will not hinder the shall be paid by the manufacturer or tion (if they are fit for human consump

effective administration of this part, will importer by the affixture of internal revtion) or cause their destruction in the

not jeopardize the revenue, and where enue tax stamps to each package of manner provided in $$ 275.144 and

such variations are not contrary to any such tobacco before removal. 275.149. Where such manufactured to

provision of law. Where it is proposed bacco or tobacco materials are sold, they (68A Stat. 707; 26 U. S. C. 5703)

to employ methods of operation other shall not be released by the officer having

than those provided for by this part, $ 275.52 Assessment. Whenever any

custody thereof until they are properly prior approval shall be obtained in acperson required by law to pay tax on

packaged and internal revenue stamps cordance with the provisions of paramanufactured tobacco fails to pay such (the cost of which stamps shall be con

graph (c) of this section. sidered as a portion of the sales price) tax in accordance with the provisions of are affixed to each package to denote the

(c) Application. Any person, subject this part, the tax shall be determined

to the provisions of this part, who propayment of tax. In the case of such toand assessed, subject to the limitations bacco or materials held by or for the poses to employ methods of operation, or prescribed in section 6501, I. R. C., Federal Government, the sale thereof premises, other than as provided in this

of construction and separation of factory against such person. The tax so as- shall be subject to the applicable provi, part, shall submit

an application so to sessed shall be in addition to any penal- sions of the regulations of the General ties prescribed by law for failure to pay Services Administration, Title 1, Per

do, in triplicate, to the assistant regional

commissioner. sonal Property Management.

Such application shall such tax: Provided, That, except in cases

describe the proposed variations and where delay may jeopardize collection of (68A Stat. 716, 831; 26 U. S. C. 5753, 6807) state the necessity therefor. With rethe tax, or where the amount is nominal or the result of an evident mathematical which the stamps have been lost or de

$ 275.63 Restamping packages from spect to variations in construction and

separation of factory premises, where error, no such assessment shall be made stroyed. Where the stamps originally they cannot be adequately described in until and after notice has been afforded affixed to packages of manufactured to- the application, drawings or photographs


thereof shall also be submitted. The $ 275.73 Articles of partnership or as- floors, or room or rooms, comprising the assistant regional commissioner shall sociation. Every partnership or associa- factory, and also showing any adjoining make such inquiry as is necessary to tion, before commencing business as & retail store, operated by such manufacascertain the necessity for the variations manufacturer of tobacco, shall furnish turer, where tobacco products are sold. and whether approval thereof will hinder with its application for permit, required (b) Separation. Where the factory the effective administration of this part by $ 275.71, a true copy of the articles premises consist of less than an entire or result in jeopardy to the revenue. On of partnership or association, if any, or building, the premises shall be comcompletion of the inquiry, the assistant certificate of partnership or association pletely separated from adjoining porregional commissioner will forward two where required to be filed by any State, tions of the building, which separation copies of the application to the Director, county, or municipality. Where a part- shall be constructed of materials genAlcohol and Tobacco Tax Division, to- nership or association has previously erally used in the construction of buildgether with a report of his findings and filed such documents with the same ings and may include any necessary his recommendation.

assistant regional commissioner, a writ- doors or other openings. The premises $ 275.65 Penalties and forfeitures.

ten statement by the partnership or shall be accessible directly from the

association, in duplicate, to that effect street, yard, or common passageway or Anyone who fails to comply with the

will be sufficient for the purpose of this means of entrance. provisions of this part becomes liable to

section. the civil and criminal penalties, and

(c) Factories established prior to efforfeitures, provided by law. (68A Stat. 711; 26 U.S. C. 5712)

fective date. Factories established prior

to the effective date of this part shall not (68A Stat. 717, 718; 26 U. S. C. 5761, 5762, $ 275.74 Trade name certificate.

be subject to the provisicns of paragraph 5763) Every person, before commencing busi

(b) of this section if, in the opinion of ness under a trade name as a manufacSUBPART E-QUALIFICATION REQUIREMENTS

the assistant regional commissioner, the turer of tobacco, shall furnish with his FOR MANUFACTURERS

existing premises afford adequate proapplication for permit, required by

tection to the revenue. § 275.70 Persons required to qualify. $ 275.71, true copies, in duplicate, of the (d) Restrictions. Factory premises Every person who produces manufac- certificate or other document, if any, shall be used exclusively for the purtured tobacco, except for his own per- issued by a State, county, or municipal

poses of manufacturing and storing tosonal consumption or use, shall qualify authority in connection with the trans

bacco; storing materials, equipment, and as a manufacturer of tobacco in accord- action of business under such trade

supplies related thereto or used or useance with the provisions of this part. name. If no such certificate or other ful in the conduct of the business; and (68A Stat. 706; 26 U. S. C. 5702) document is so issued, a written state

carrying on activities in connection with ment by such person, in duplicate, to $ 275.71 Application for permit-(a)

the business of the manufacturer. that effect will be sufficient for the purPersons entering business. Every person, pose of this section,

(68A Stat. 711; 26 J. S. C. 5712) before commencing business as a manufacturer of tobacco, shall make applica(68A Stat. 711; 26 U. S. C. 5712)

$ 275.78 Additional information. The

assistant regional commissioner may retion, on Form 2093, to the assistant $ 275.75 Bond. Every person, before

quire such additional information as he regional commissioner for, and obtain, commencing business as a manufacturer

may deem necessary in connection with the permit provided for in § 275.80. All of tobacco, shall file, in connection with

the qualification of persons under this documents required under this part to be his application for permit, a bond, Form

subpart. furnished with such application shall be 2099, in accordance with the applicable made a part thereof.

provisions of Subpart G of this part, $ 275.79 Investigation of applicant. (b) Manufacturers operating on ef- conditioned upon compliance with the The assistant regional commissioner fective date. Manufacturers of tobacco provisions of Chapter 52, I. R. C., and shall promptly cause such inquiry or inoperating on the effective date of this regulations thereunder, including, but vestigation to be made, as he deems part shall also make application for per- not limited to, the timely payment of necessary, to verify the information furmit in the manner required by paragraph taxes imposed by such chapter and pen

nished in connection with an application (a) of this section within 30 days after alties and interest in connection there- for permit and to ascertain whether the such date. Such persons may continue with for which he may become liable to applicant is, by reason of his business their operations pending final action by the United States.

experience, financial standing, and trade the assistant regional commissioner with (68A Stat. 711; 26 U. S. C. 5711)

connections, likely to maintain operarespect to such application.

tions in compliance with Chapter 52,

$ 275.76 Power of attorney. If the I. R. C., and regulations thereunder; (68A Stat. 711; 26 U. S. C. 5712)

application for permit or other qualify whether such person has disclosed all $ 275.72 Corporate documents. Ev. ing documents are signed by an attorney material information required or made ery corporation, before commencing in fact for an individual, partnership, any material false statement in the apbusiness as a manufacturer of tobacco, association, company, or corporation, or plication for such permit; and whether shall furnish with its application for by one of the partners for a partnership, the premises on which it is proposed to permit, required by $ 275.71, a true copy

or by an officer of an association or com- establish the factory are adequate to of the corporate charter or a certificate pany, or, in the case of a corporation, by protect the revenue. If the assistant of corporate existence or incorporation, an officer or other person not authorized regional commissioner has reason to be. executed by the appropriate officer of the to sign by the corporate documents de- lieve that the applicant is not entitled State in which incorporated. The cor- scribed in § 275.72, power of attorney to a permit, he shall promptly give the poration shall also furnish, in duplicate, conferring authority upon the person applicant notice of the contemplated evidence which will establish the au- signing the documents shall be mani. disapproval of his application and opthority of the officer or other person who fested on Form 1534 and furnished to portunity for hearing thereon in accordexecutes the application for permit to the assistant regional commissioner. ance with 26 CFR (1939) Part 200, which execute the same; the authority of persons to sign other documents, required scription and diagram. The premises to peals) is made applicable to such pro

$ 275.77 Factory premises-(a) De

part (including the provisions relating

to the recommended decision and to apby this part, for the corporation; and be used by a manufacturer of tobacco as the identity of the officers, and directors, his factory or plant shall be described, in ceedings. If, after such notice and and each person who holds more than the application for permit required by opportunity for hearing, the assistant ten percent of the stock of such corpo

$ 275.71, by number, street, and city, regional commissioner finds that the apration. Where a corporation has pre- town, or village, and State. Such prem- plicant is not entitled to a permit, he viously filed such documents or evidence

ises may consist of more than one build- shall, by order stating the findings on with the same assistant regional com- ing, which need not be contiguous, but which his decision is based, deny the missioner, a written statement by the shall be located in the same city, town, permit. corporation, in duplicate, to that effect or village. Where such premises consist will be sufficient for the purpose of this of less than an entire building, a dia

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

gram, in duplicate, shall also be fur- § 275.80 Issuance of permit. If the (68A Stat. 711; 26 U. S. C. 5712)

nished showing the particular floor or application for permit, bond, and sup


porting documents, required under this diagram. However, where a fiduciary surrender his permit with such inventory part, are approved by him, the assistant intends merely to liquidate the business, and report. If the application for a new regional commissioner shall issue a per- qualification as a manufacturer of to- permit is timely made, the present permit, Form 2094, to the manufacturer of bacco will not be required if he promptly mit shall continue in effect pending final tobacco who shall keep it posted con- files with the assistant regional com- action by the assistant regional commisspicuously at all times within his fac- missioner, a statement to that effect, sioner with respect to such application. tory. Where the factory consists of together with an extension of coverage

(68A Stat. 711, 712, 713; 26 U. S. C. 5712, more than one building, the permit shall of the predecessor's bond, executed by 5713, 5721, 5722) be posted in the building in which the the fiduciary, also by the surety on such record, required by 275.132, is kept. bond, in accordance with the provisions CHANGES IN LOCATION AND PREMISES The permit shall bear a number and of $ 275.115.

$ 275.97 Change in location within shall fully set forth where the business

(68A Stat. 711, 713; 26 U. S. C. 5711, 5712, same region_(a) Transfer to a new loca. of the manufacturer is to be conducted.


tion. Whenever a manufacturer of to(68A Stat. 712; 26 U. S. C. 5713)

$ 275.94 Transfer of ownership. If a

bacco contemplates changing the loca

tion of his factory within the same SUBPART CHANGES SUBSEQUENT TO ORIGI- transfer is to be made in ownership of NAL QUALIFICATION OF MANUFACTURERS the business of a manufacturer of to- region, the manufacturer shall, before CHANGES IN NAME

bacco (including a change in the identity commencing operations at the new locaof the members of a partnership or asso

tion, make an application, on Form 2098, § 275.90 Change in individual name. ciation), such manufacturer shall give for an amended permit. The application Where there is merely a change in the notice, in writing, to the assistant re

shall be supported by an extension of name of an individual operating as a gional commissioner, naming the pro

coverage of the bond filed under this manufacturer of tobacco, he shall, posed successor and the desired effective part, in accordance with the provisions within 30 days of such change, make ap- date of such transfer. The proposed suc

of $ 275.115. plication, on Form 2098, for an amended cessor shall, before commencing opera

(b) Mere change in address. Whenpermit, which shall be supported by an tions, qualify as a manufacturer of to

ever any change occurs in the address, extension of coverage of his bond, in bacco, in accordance with the applicable but not the location, of the factory of a accordance with the provisions of provisions of Subpart E of this part: manufacturer of tobacco, as a result of $ 275.115.

Provided, That where a diagram has action of local authorities, the manu(68A Stat. 711; 26 U. S. C. 5711, 5712)

been furnished by the manufacturer in facturer shall, within 30 days of such accordance with the provisions

of change, make application, on Form 2098, $ 275.91 Change in trade name. $ 275.77, the proposed successor may

for an amended permit, which shall be Where there is merely a change in the

adopt such diagram. The manufacturer supported by an extension of coverage trade name of a manufacturer of toshall give such notice of transfer, and

of the bond filed under this part, in bacco, he shall, within 30 days of the the proposed successor shall make ap

accordance with the provisions of adoption of the new trade name, make plication for permit and file bond, as

$ 275.115. application, on Form 2098, for

required, in ample time for examination (68A Stat. 711; 26 U. 8. C. 5711, 5712) amended permit, which shall be sup- and approval thereof before the desired ported by an extension of coverage of date of such change. The predecessor other region whenever a manufacturer

$ 275.98 Change in location to anbond, in accordance with the provisions shall make a closing inventory and of $ 275.115. The manufacturer shall closing report, in accordance with the

of tobacco contemplates changing the also furnish true copies, in duplicate, of provisions of $3 275.131 and 275.133, location of his factory to another region, any new trade name certificate or docu- respectively, and surrender, with such

the manufacturer shall, before comment issued to him, or statement in lieu inventory and report, his permit, and the mencing operations at the new location, thereof, required by $ 275.74.

successor shall make an opening inven- qualify as such a manufacturer in the (68A Stat. 711; 26 U. S. C. 5711, 5712) tory, in accordance with the provisions plicable provisions of Subpart E of this

new region, in accordance with the ap$ 275.92 Change in corporate name. of $ 275.131.

part. The manufacturer shall notify Where there is merely a change in the (68A Stat. 711, 712, 713; 26 U. S. C. 5711, the assistant regional commissioner of name of a corporate manufacturer of 5712, 5713, 5721, 5722)

the region from which he is removing tobacco, the manufacturer shall, within

$ 275.95 Change in officers or direc

of his qualification in the new region, 30 days of such change, make application, on Form 2098, for an amended per

tors of a corporation. Where there is giving the address of the new location mit, which shall be supported by an

any change in the officers or directors of of his factory and the number of the extension of the coverage of bond, in

a corporation operating the business of permit issued to him in the new region, a manufacturer of tobacco, the manu

make a closing inventory and closing accordance with the provisions of facturer shall furnish to the assistant report, in accordance with the provisions $ 275.115. The manufacturer shall also regional commissioner notice, in writing, of $$275.131 and 275.133, respectively, furnish such documents as may be reaof the election of the new officers or di

and surrender, with such inventory and sonably necessary to establish that the rectors within 30 days after such election. report, the permit for his old location. corporate name has been changed. (68A Stat. 711; 26 U. S. C. 5712)

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

5713, 5721, 5722)
$ 275.96 Change in stockholders of a
corporation. Where the issuance, sale,

$ 275.99 Change in factory premises. $ 275.93 Fiduciary successor. If an or transfer of the capital stock of a cor

Where the premises of a tobacco factory administrator, executor, receiver, trustee, poration, operating as a manufacturer are to be changed to an extent which will assignee, or other fiduciary, is to take of tobacco, results in a change in the make inaccurate the description of such over the business of a manufacturer of identity of the principal stockholders premises as set forth in the last applicatobacco, as a continuing operation, such exercising actual or legal control of the

tion by the manufacturer for permit, or fiduciary shall, before commencing op- operations of the corporation, the cor- the diagram, if any, furnished with such erations, make application for permit porate manufacturer shall, within 30 application, the manufacturer shall first and file bond as required by Subpart E days after the change occurs, make ap- make an application, Form 2098, for an of this part, furnish certified copies, in plication for a new permit; otherwise, amended permit, to the assistant reduplicate, of the order of the court, or the present permit shall be automatically gional commissioner, describing the proother pertinent documents, showing his terminated at the expiration of such 30 posed change in such premises, and appointment and qualification as such day period, and the manufacturer shall furnish a diagram thereof, if required fiduciary, and make an opening inven- dispose of all tobacco materials, manutory, in accordance with the provisions factured tobacco, and stamps on hand, application shall be supported by an ex

under the provisions of $ 275.77. The of $ 275.131: Provided, That where a dia- in accordance with this part, make a gram has been furnished by the prede- closing inventory and closing report, in tension of coverage of bond, in accordcessor, in accordance with the provisions accordance with the provisions of

ance with the provisions of 275.115. of $275.77, the successor may adopt such $8 275.131 and 275.133, respectively, and (68A Stat. 711; 26 O. S. C. 5711, 5712)

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