Tobacco Products Manufacturers'
Manufacturers of tobacco products:
1. The purpose of this industry circular is to call to your
attention the necessity of indicating your complete permit number
wherever used as, for example, on packages of tobacco products, and
in reports, inventories, and other documents prepared and filed with
the Internal Revenue Service and other Governmental Agencies.
2. 26 CFR 270.146 provides, in part, that every package of
cigars and cigarettes subject to tax shall, before removal, have
legibly imprinted thereon, or on a label securely affixed thereto,
the name and location of the manufacturer, or his permit number.
26 CFR 275.135 sets forth similar requirements with respect to
packages of manufactured tobacco subject to tax. 26 CFR 295.54 sets
forth a similar requirement with respect to tobacco products removed
for use of the United States. The regulations also require the preparation and filing of various forms which call for the insertion of
your permit number.
3. The permit number should be complete and should include the
letter "C" or "T" to indicate the kind of business in which you are
engaged, i.e., manufacturer of Cigars, Cigarettes, or Tobacco,
(2) the numerals indicating the number assigned to your factory by the
Assistant Regional Commissioner, Alcohol and Tobacco Tax, and (3) the
name of the State, or proper abbreviation thereof, in which your
factory is located, as for example:
Permit No. C-4978, Va., or
4. Inquiries in regard to this industry circular should refer
to the number thereof and should be directed to the appropriate
Assistant Regional Commissioner, Alcohol and Tobacco Tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division