Rev. Rul. 56-469

Section 280.89 of the Regulations relating to Dealers in Tobacco Materials provides, in part, that whenever a dealer adds a place of storage for his tobacco materials he must make application for an additional permit, supported by an extension of coverage of his bond. Held, on the same basis, when a dealer in tobacco materials adds a building or portion of a building to his bonded establishment, he must file Form 2098, Application for Amended or Additional Permit, and Form 2105, Extension of Coverage of Bond, with the Assistant Regional Commissioner, Alcohol and Tobacco Tax. In such cases, the building or other location to be added as a part of the dealer's bonded establishment should be appropriately identified under Item 10 of the application, Form 2098. For other instructions for the filing of Form 2098 and/or Form 2105 by dealers in tobacco materials, see Revenue Ruling 56-140, C.B. 1956-1, 536, and Revenue Procedure 56-4, C.B. 1956-1, 1019.