TRANSMITTAL OF AMENDED REGULATIONS
Manufacturers of tobacco products and others concerned:
This industry circular is to furnish manufacturers of tobacco products
a copy of the current regulations in 26 CFR Part 270, Manufacture of Cigars
and Cigarettes. (Please note that these regulations do not accompany copies
of the Industry Circular other than those for manufacturers of tobacco products.) Please dispose of the regulations in Part 270 which we sent you
before, because they are now out-of-date.
The enclosed regulations include changes made by Treasury Decision 7055,
effective October 1, 1970. The Treasury Decision amended the regulations so
that mailed Applications for Employer Identification Numbers should now be
filed with service center directors rather than with district directors, and
made other miscellaneous editorial and clarifying changes.
The enclosed regulations are reprinted from a larger revised publication,
the Tobacco Tax Guide, IRS Publication 464. Therefore, these looseleaf pages
will be interchangeable with pages printed for the Tobacco Tax Guide. As
future changes are issued for the Tobacco Tax Guide which affect the enclosed
regulations in Part 270 we will furnish you copies of those updated pages so
you may substitute them for the pages made obsolete. This way you should be
able to keep an up-to-date version of Part 270 of the regulations for your
If you do not now subscribe to the Tobacco Tax Guide and wish to do so,
information describing the service and how to subscribe is printed on the
back of this industry circular for your convenience.
Any inquiries regarding this industry circular or the enclosed regulations should be made to the office of your Assistant Regional Commissioner,
Alcohol, Tobacco and Firearms.
Rex D. Davis,
Alcohol, Tobacco and Firearms Division
TOBACCO TAX GUIDE
The Tobacco Tax Guide (Internal Revenue Service Publication
No. 464) is a looseleaf compilation of basic reference materials
relating to the administration of Federal taxes on cigars, cigarettes,
cigarette papers, and cigarette tubes. It includes pertinent laws,
regulations, revenue rulings, revenue procedures, and industry circulars.
Included in their entirety are the following parts of Title 26,
Code of Federal Regulations:
Part 270 Manufacture of Cigars and Cigarettes;
Part 275 Importation of Cigars, Cigarettes, and
Cigarette Papers and Tubes;
Part 285 Manufacture of Cigarette Papers and Tubes;
Part 290 Exportation of Cigars, Cigarettes, and
Cigarette Papers and Tubes, Without Payment
of Tax, or With Drawback of Tax;
Part 295 Removal of Cigars, Cigarettes, and Cigarette
Papers and Tubes, Without Payment of Tax, for
Use of the United States; and
Part 296 Miscellaneous Regulations Relating to Cigars,
Cigarettes, and Cigarette Papers and Tubes.
The Tobacco Tax Guide includes pertinent excerpts of other
internal revenue and customs regulations, and lists of reports and
returns required from manufacturers, importers, and export warehouse
proprietors. It also contains the names and addresses of holders of
internal revenue permits as manufacturers of tobacco products and as
proprietors of tobacco export warehouses.
The Tobacco Tax Guide is kept up-to-date by issuance of new or
revised pages as needed. Subscriptions to the service are available
through the Superintendent of Documents, Government Printing Office,
Washington, D. C. 20402. The cost of each subscription is $10.00.
Orders should specify "Tobacco Tax Guide, Catalog No. T22.19/5:969,"
and be accompanied by remittance. Checks or money orders should be
made payable to "Superintendent of Documents."