TRANSMITTAL OF REVISED 26 CFR PART 290
Proprietors of export warehouses:
Purpose. The purpose of this industry circular is to furnish you with
a revised copy (in looseleaf form) of regulations in 26 CFR Part 290,
Exportation of Tobacco Materials, Tobacco Products, and Cigarette
Papers and Tubes.
Background. Recently the Internal Revenue Service issued a new looseleaf compilation of reference materials dealing with Federal tobacco tax
administration, entitled Tobacco Tax Guide, Internal Revenue Service
Publication No. 464 (announced in Industry Circular No. 64-3, dated
March 20, 1964). At the time of publication, additional copies were
printed of Part 290 of the regulations, with larger type and in the two
column looseleaf format of the Tobacco Tax Guide. This was done so that
we could furnish a copy to you and afterwards, as the regulations are
amended, furnish you with any changed pages for insertion. If you have
not subscribed to the Tobacco Tax Guide, we suggest you keep the attached
printing and as we send you changed pages substitute the changed page for
the old page. In this way, you should be able to keep an up-to-date
version of Part 290 of the regulations for ready reference. If you have
subscribed to the Tobacco Tax Guide, you may have no need for this copy.
Amendments of Regulations. Whenever amendments are made to Part 290 we
will inform you of the change by Industry Circular, and with the Industry
Circular furnish you changed pages in the same format as that attached.
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).
Harold A. Serr
Director, Alcohol and Tobacco Tax Division