CLAIMS FOR CREDTT OR REFUND SECTION 5705, I.R.C.
Manufacturers of cigars, cigarettes,
cigarette papers, and cigarette tubes:
Your attention is called to Section 5705(c) of the Internal
Revenue Code, which provides that claims for credit or refund of taxes
in respect to cigars, cigarettes, cigarette papers, or cigarette tubes
withdrawn from the market shall be filed within six months after the
date of the withdrawal.
Manufacturers are reminded that Form 3069, Schedule of Cigars,
Cigarettes, or Cigarette Papers or Tubes Withdrawn From the Market,
is not a claim and its filing does not affect the statutory period
of limitation for filing claims. Form 3069, now being revised, will
have a conspicuous statement to this effect.
To protect your interests under Section 5705, you will want to
be certain that claims are filed on appropriate Form 843, Claim, or
Form 2635, Claim Alcohol and Tobacco Taxes, within the prescribed
Inquiries regarding this 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