CLAIMS FOR REFUND OF TAX
Manufacturers and importers of tobacco
products; and proprietors of customs
bonded cigar manufacturing warehouses,
Purpose. The purpose of this industry circular is to advise you as to the
date that may be shown in claims for refund of tax, filed under section 5705 of
the Internal Revenue Code, as amended by Public Law 85-859, on tobacco
products withdrawn from the market.
Background. We have received inquiries relating to the date, as referred
to in Industry Circular No. 58-24, dated September 3, 1958, that may be shown
in claims for the refund of tax on tobacco products withdrawn from the market.
Acceptable Dates on Claim. It will be acceptable for claimants to show, as
the date of withdrawal from the market, the date that tobacco products were
received on the factory premises (as described in the manufacturer's application
for permit), or were voluntarily destroyed at a place other than such premises.
In lieu of a listing of such specific date or dates, the claimant may certify
(under penalties of perjury) that the tobacco products covered by the claim were
received on the factory premises, or voluntarily destroyed at a place other than
such premises, within six months prior to the date that the claim is filed.
Inquiries. Inquiries in regard to this industry circular should refer to its
number and be addressed to the office of your assistant regional commissioner
(alcohol and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS D. C. 43864