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Industry Circular

Number: 57-29

Date: September 13, 1957

Internal Revenue Service
Washington 25, D.C.


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To manufacturers and importers of tobacco products and cigarette papers and tubes, export and sea stores warehouse proprietors, and dealers in tobacco materials:

Purpose. The purpose of this industry circular is to inform you of the Alcohol and Tobacco Tax Division's tobacco program presently planned in connection with H.R. 7125 85th Congress (Excise Tax Technical Changes Act of 1957), and to announce that industry participation in such program will be invited. The bill was passed by the House of Representatives and has been referred by the Senate to its Finance Committee.

Tobacco Regulations Program. The enactment of the proposed law will require, in addition to clarifying and conforming changes, extensive revision of regulations to implement the provisions relating to -

(a) qualification requirements for proprietors of export warehouses (including sea stores warehouses), dealers in tobacco materials, and manufacturers of cigarette papers and tubes;

(b) transfers, in bond, of tobacco products and cigarette papers and tubes;

(c) payment of taxes on the basis of returns; and

(d) refunds of taxes on tobacco products and cigarette papers and tubes withdrawn from the market, lost, or destroyed.

Industry Participation. Proposed regulations have, in the past, been evolved through the efforts and cooperation of the various segments of the tobacco industry and this Division. This policy of inviting industry participation in the development of regulations will be continued and, as conferences in this connection are scheduled, you will be advised so that you or your representative may attend. The proposed regulations, so developed through such conferences, will be published, in the Federal Register, as a Notice of Proposed Rulemaking so that, even though you are unable to attend such conferences, you may then submit your data, views, and comments (in writing) to this office.

Inquiries. Inquiries in regard to this industry circular should refer to the number thereof and should be directed to this office, attention O:AT:T.


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS D. C. 31864

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