Rev. Rul. 62-64

Section 270.92 of the Manufacture of Tobacco Products Regulations provides that where there is a change in the trade name of a manufacturer of tobacco products, the manufacturer shall, within 30 days of the adoption of the new trade name, make application on Form 2098, Application for Amended Permit Under Chapter 52, Internal Revenue Code, for an amended permit. Held , where the manufacturer of tobacco products desires to use more than one trade name, the addition of a trade name is a `change in trade name' within the meaning of section 270.92 of the regulations. Therefore, if such trade name is in fact used in connection with his manufacturing operations, the manufacturer is required to make application, on Form 2098, for an amended permit in accordance with that section of the regulations. A trade name approved by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, may be used on packages of tobacco products as the name of the manufacturer removing such products subject to tax as provided in section 270.212 of the regulations.