Elimination of Requirements
Relating to Peddlers of Tobacco
Peddlers of tobacco:
1. Chapter 52 of the Internal Revenue Code of 1954, relating
to tobacco, cigars, cigarettes, and cigarette papers and tubes,
will become effective on January 1, 1955.
2. The purpose of this industry circular is to advise you
that under the aforesaid Code peddlers of tobacco are no longer
required to register, give bond, and obtain and post certificate of
registration, in order to carry on such business.
3. In due course, the Assistant Regional Commissioner, Alcohol
and Tobacco Tax, will notify you and the surety on your bond of the
termination thereof s also the termination of your certificate of
registration as a peddler of tobacco.
4. Correspondence in regard to this industry circular should
refer to the number thereof and to the symbols O:AT:TP.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division