MARK ON PACKAGES OF CIGARS TAXPAID BY RETURN
Manufacturers and importers of cigars and proprietors
of customs bonded cigar manufacturing warehouses,
Purpose. The purpose of this industry circular is to advise you in respect to
the mark required to be shown on packages of cigars when the tax is paid by
Background. We have received inquiries as to whether the regulations in
26 CFR 270.146 and 270.191a, in respect to the mark, contemplate that the word
"cigars" shall appear on the packages when such product is taxpaid by return.
Quantity and Kind to be Indicated. The regulations contemplate that, when
cigars are taxpaid by return, the packages shall (in addition to identifying the
domestic manufacturer by name and location, or by his permit number) indicate
the quantity and the kind of product contained in the packages, such as "10
cigars." The quantity and the kind of product may be indicated together or
separately, on the package, as desired.
Inquiries. Inquiries regarding 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. 45372