Forms for the Application for Permit
Application for Amended or Additional Permit, and the Permit Required
Under Chapter 52, Internal Revenue Code
Manufacturers of tobacco, snuff, cigars, cigarettes,
and cigarette papers and tubes,
and dealers in leaf tobacco:
1. Chapter 52 of the Internal Revenue Code of 1954, relating
to tobacco, cigars, cigarettes, and cigarette papers and tubes,
provides, in sections 5712 and 5713, that every manufacturer of
articles or dealer in tobacco materials is required to make an application for a permit before commencing business, and at such other times
as regulations prescribed thereunder require, and that no person
shall engage in business as a manufacturer of articles or dealer in
tobacco materials without a permit or permits to engage in such. business
. 2. The purpose of this industry circular is to advise you that
new forms listed below have been prepared and are being distributed
to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, in
2093 Application for Permit Under Chapter 52, Internal Revenue
2094 Permit Manufacturer of Tobacco.
2095 Permit Manufacturer of Cigars and Cigarettes.
2096 Permit Dealer in Tobacco Materials.
2097 Permit Manufacturer of Cigarette Papers and Tubes.
2098 Application for Amended or Additional Permit Under Chapter 52,
Internal Revenue Code.
3. The permit provisions of Chapter 52 of the 1954 Code became
effective January 1, 1955. However, until the regulations implementing
the new Code are issued, these forms will be used only in those cases
where a person desires to commence business as a manufacturer of
articles or dealer in tobacco materials, or where a manufacturer or
dealer, presently engaged in business, desires to effect a change in
the ownership or location of such business which requires the use of
4. Persons now qualified as dealers in leaf tobacco, or as
manufacturers of tobacco, snuff, cigars, cigarettes, also persons
operating as manufacturers of cigarette papers and tubes, will not
be required to make application for permit until after the regulations implementing the new Code become effective.
5. Inquiries concerning this industry circular should be
directed to the Assistant Regional Commissioner, Alcohol and Tobacco
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division