Issuance of Record To Be Kept by Manufacturers of Tobacco
Manufacturers of tobacco:
1. Purpose
The purpose of this industry circular is to announce the issuance
of Form 2141, Record To Be Kept By Manufacturer of Tobacco, and to provide instructions and guidelines for the proper recording of the information required by regulations, 26 CFR 275.132.
2. Description of Form 2141
Form 2141 consists of a single sheet 21 by 16 inches perforated
on a center fold line to make a double sheet 16 1/2 by 16 inches. The
form contains five sections; Section I, Account of Tobacco Materials
Received, Section II, Account of Tobacco Materials Shipped, Delivered,
Lost, and Destroyed, Section III, Account of Manufactured Tobacco,
Section IV, Account of Stamps, and Section V, Account of Taxpaid Manufactured Tobacco Received, which are designed to record such operations
and transactions for a period of one month.
3. Issuance of the Form
Six copies of Form 2141 will be furnished initially by the
Assistant Regional Commissioner, Alcohol and Tobacco Tax, prior to
January 1, 1957, to each manufacturer, in his region, for use beginning
such date.
4. Use of Form 2141
The headings of the accounts and columns and the footnotes on
the form provide appropriate reference and general instructions to
guide the manufacturer in recording the required information. However,
additional instructions are furnished with respect to the recording of
the following operations and transactions to insure a clear understanding of the major changes made in the record.
(a) Receipt and Disposition of Tobacco Materials
The receipt of tobacco materials into the factory and the
subsequent shipment, delivery, loss, or destruction of such
tobacco materials shall be recorded under only the two classifications of unstemmed tobacco (tobacco from which the stem or
mid-rib has not been removed) and other tobacco materials (all
other tobacco materials, including stems-if received or if
shipped or delivered to manufacturers of tobacco products,
dealers in tobacco materials, or for purposes other than
fertilizer, insecticide, or nicotine-but not including waste).
A separate entry shall be made in the record with respect to
each receipt, shipment, or other disposition of tobacco materials.
(b) Receipt of Untaxpaid Manufactured Tobacco
The receipt of untaxpaid manufactured tobacco from another
factory, an export warehouse, customs custody, and by withdrawal
from the market, shall be recorded as a combined single daily
entry in Section III of the form, in the column headed "Received
Without Payment of Tax." However, with respect to such manufactured tobacco withdrawn from the market, the manufacturers
should first determine the disposition to be made thereof and
so record only that quantity of manufactured tobacco that is
to be reworked, reconditioned, or reduced to materials. The
quantity of manufactured tobacco which is reduced to materials
shall then also be recorded in Section III in the column headed "Reduced to Materials." The quantity of tobacco materials
obtained from such reduction of manufactured tobacco shall then
also be recorded in Section I of the form.
(c) Receipt of Taxpaid Manufactured Tobacco
The receipt of taxpaid manufactured tobacco into the factory
and the subsequent disposition of such manufactured tobacco shall
be recorded in Section V of the form. The manufactured tobacco
to be recorded in this section includes the taxpaid tobacco
received from another factory, and the taxpaid tobacco of the
manufacturer which is returned to the factory, for reshipment in
the same condition as received.
(d) Loss and Destruction of Manufactured Tobacco
The loss or destruction of manufactured tobacco which has
been recorded as manufactured, or as received without payment of
tax, and which is lost or destroyed prior to removal from the
factory, shall be recorded in Section III of the form, in the
column headed "Lost and Destroyed."
(e) Loss, Destruction, and Mutilation of Stamps
The loss, destruction, or mutilation of stamps which have
been recorded as received (including those affixed to packages
which have not been removed from the factory) shall be recorded
in Section IV of the form, in the column headed "Lost, Destroyed,
and Mutilated."
(f) Reduction of Manufactured Tobacco to Materials
The reduction to tobacco materials of manufactured tobacco
which has been recorded as manufactured, or as received without
payment of tax, shall be recorded in Section III of the form,
in the column headed "Reduced to Materials."
5. Effect on Prior Instructions
Any prior instructions relative to the keeping of the internal
revenue record which are inconsistent or in conflict with the instructions
contained in this Industry Circular or printed on the form, are hereby
amended or superseded accordingly.
6. 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-23663 |
