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Industry Circular

Number: 54-31
Date: December 23, 1954


Internal Revenue Service

Washington 25, D.C.


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Manufactured Tobacco Procedure for the Interim from January 1, 1955 Until the Effective Date of Regulations to be Prescribed Under the Internal Revenue Code of 1954

Manufacturers and importers of manufactured tobacco:

1. The purpose of this industry circular is to notify you that new regulations to implement Chapter 52 of the Internal Revenue Code of 1954, as it relates to manufacturers and importers of manufactured tobacco, will not become effective on January 1, 1955.

2. Until the new regulations become effective, pursuant to Section 7807(a) of the 1954 Code, the applicable provisions of existing Regulations 8, 73, and 76, which are not inconsistent with the 1954 Code, will continue in effect. You mill continue to use all forms required by such provisions of existing regulations and procedures.

3. Section 5705 of the 1954 Code, which becomes effective January 1, 1955, provides that taxes on manufactured tobacco may be refunded to the manufacturer or importer thereof on proof satisfactory to the Secretary or his delegate that the claimant manufacturer or importer has paid the tax on such tobacco which is lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of the claimant on and after January 1, 1955. This section of the Code also provides that if tax has not yet been paid on manufactured tobacco, so lost or destroyed, relief from such tax may be extended upon the filing of a claim for allowance of loss in the same manner as a claim for refund. Therefore, if you incur such a loss or destruction on or after January 1, 1955, you should promptly report the facts and circumstances surrounding the loss or destruction to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, and file with him an appropriate claim.

4. Although the permit provisions of Chapter 52 of the new Code with respect to manufacturers of tobacco will become effective January 1, 1955, applications for permit to authorize the continuance of operation by persons now so qualified, who produce manufactured tobacco, will not be required to be filed pending the effective date of the new regulations implementing the Code.

5. Inquiries in regard to this industry circular, and any inquiries regarding your operations on and after January 1, 1955, pending the effective date of new regulations, should be directed to the Assistant Regional Commissioner, Alcohol and Tobacco Tax.


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division


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