Disposition of Packages and Labels
Required by Previous Regulation
Manufacturers of cigars and cigarettes:
1. The purpose of this industry circular is to provide for the
disposition of existing stocks of packages and other packing materials
used under previous regulations in putting up cigars and cigarettes.
2. New regulations in Title 26 (1954), Code of Federal Regulations, Part 270, relating to cigars and cigarettes, became effective
on June 25, 1955, and supersede regulations 26 CFR (1939) Part 140
(Regulations 8) insofar as they relate to cigars and cigarettes. Such
new regulations provide that every package of cigars and cigarettes
subject to tax shall, before removal from the factory, have legibly
imprinted thereon, or on a label securely affixed thereto, a mark consisting of the name and location of the manufacturer, or his permit
number, and a warning that the law forbids the reuse of the Federal
stamps thereon and requires the person who empties the package to destroy such stamps when the package is emptied. In addition, Part 270
provides that packages of large cigars subject to tax shall, before
removal, have imprinted thereon, or on a label securely affixed thereto,
a class designation, for tax purposes, appropriate to the cigars contained in the packages.
3. Since the wording of the caution notice, factory brand, and
classification clause, previously prescribed under the provisions of
Regulations 8, fill the purpose of the mark and class designation required in the new regulations, no objection will be made to the use of
existing stocks of approved packages, wraps or labels, bearing the
aforesaid caution notice, factory brand, and classification clause,
until such stocks are exhausted.
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
IRS-11253 |