Rev. Ruling 66-126
Claims for Cigars and Cigarettes
Cigars and cigarettes which have been confiscated by State, county, or other local or municipal authorities may be purchased by the manufacturer thereof in order to claim credit or refund of tax paid on such products or by the importer thereof in order to claim refund of the tax paid. After filing a schedule on Form 3069, Schedule of Tobacco Products or Cigarette Papers or Tubes Withdrawn From the Market, for the cigars and cigarettes, the manufacturer or importer may destroy or reduce to tobacco such products, as authorized by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, and, in the case of a manufacturer, file claim for credit or refund of the tax involved or, in the case of an importer, file a claim for refund of the tax. In such a case, a timely claim for credit or refund of the tax would be considered as covering cigars and cigarettes withdrawn from the market by the manufacturer or importer within the meaning of section 5705 of the Internal Revenue Code of 1954. Such schedules and claims should be filed in accordance with 26 CFR 270.283 or 275.163.
Revenue Ruling 64-21, C.B. 1964-1 (Part 1), 581, is hereby superseded.
26 U.S.C. 5705; 27 CFR 270.283