PROPOSED AMENDMENT OF REGULATIONS
Dealers in tobacco materials:
Purpose. The purpose of this industry circular is to call to your
attention the publication in the Federal Register on June 7, 1961
(26 F.R.5070), of a notice of proposed rule making, which would amend
the regulations in 26 CFR Part 280, relating to "Dealers in Tobacco
Materials" and of a notice of proposed rule making, 26 CFR Part 275,
entitled "Importations of Tobacco Materials, Tobacco Products, and
Cigarette Papers and Tubes."
Effect of the proposed regulations. The proposed amendment of the
regulations in Part 280 would make certain editorial and conforming
changes and delete the provision relating to the release of imported
tobacco materials from customs custody, since procedures concerning such
operations would be set forth in proposed regulations in Part 275, to
be issued concurrently with the amendments to Part 280.
In accordance with the proposed regulations in Part 275, the use of
Form 2146 "Notice of Release of Imported Tobacco Materials " would be
discontinued. Under section 275.91, with respect to tobacco materials
grown in a foreign country, the Virgin Islands, or a possession of the
United States, the dealer would certify on the customs withdrawal form
that he is a properly bonded dealer in tobacco materials, giving the
internal revenue number assigned to his establishment, and that he is
authorized by section 5704(d), Internal Revenue Code, to receive
tobacco materials without payment of internal revenue tax. With
respect to Puerto Rican tobacco materials, it is proposed in
section 275.145 that the dealer would have the tobacco materials con-
signed to him in care of the collector of customs at the port of entry
in the United States and make similar certification in writing to the
collector of customs.
Comments or suggestions. Comments or suggestions may be submitted
in writing to the Director, Alcohol and Tobacco Tax Division,
Internal Revenue Service, Washington 25, D. C., within 30 days from
the date of publication in the Federal Register of the notice of
proposed rule making. Any person, submitting such comments or
suggestions, may, in a similar manner, request an opportunity for a
public hearing. In such a case, a notice of the time, place, and date
of the public hearing will be published in a later issue of the
Federal Register.
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).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division |