Preliminary Draft of Proposed Regulations (26 CFR Part 285) Cigarette Papers and Tubes Manufacturers, Importers, and Dealers

Manufacturers and importers of cigarette papers and tubes:

1. The purpose of this industry circular is to place before you a copy of the preliminary draft of proposed regulations to implement certain provisions of the Internal Revenue Code of 1954.

2. Attached hereto, for your consideration, is a preliminary draft of proposed Title 26, Code of Federal Regulations, Part 285, relating to the manufacture, importation, removal, and sale of cigarette papers and tubes.

3. We invite your criticism and comment with regard to the provisions in such proposed regulations.

4. Correspondence in regard to this industry circular should refer to the number thereof and to the symbols 0:AT:TP.

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division