Rev. Rul. 56-114

A question has arisen with respect to the location, under the new tobacco regulations, of tobacco tax stamps on packages of cigars, cigarettes, and manufactured tobacco.

The Regulations relating to Cigars and Cigarettes (manufacturers, importers, and dealers) provide that manufacturers and importers of cigars and cigarettes shall, before removal subject to tax, securely affix to each package of such products one or more stamps of such proper class and denominations as will fully taxpay the contents of the package. A similar provision is contained in the Regulations relating to Manufactured Tobacco (manufacturers, importers, and dealers) with respect to manufactured tobacco.

It is held that the required internal revenue tobacco tax stamps may be affixed at any location on the package as desired by the manufacturer or importer, provided the stamps are securely affixed.