Affixture of Stamps to Packages of Cigars,
Cigarettes, and Manufactured Tobacco
Manufacturers and importers of cigars, cigarettes,
and manufactured tobacco:
1. The purpose of this industry circular is to advise you that
the new regulations relating to cigars, cigarettes, and manufactured
tobacco do not impose any restriction as to where the internal revenue
tax stamp shall be affixed on the packages of such products.
2. The new regulations contained in 26 CFR Parts 270 and 275
provide that manufacturers and importers of cigars, cigarettes, and
manufactured tobacco shall, before removal subject to tax, securely
affix to each package of such products one or more stamps of such
proper class and denominations as will fully taxpay the contents of
such package. Such stamps may be affixed at any location on the package as desired by the manufacturer or importer, provided such stamps
are securely affixed.
3. Inquiries in regard to this industry circular should refer
to the number thereof and should be directed to the appropriate
Assistant Regional Commissioner, Alcohol and Tobacco Tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division