Rev. Proc. 62-6
Rev. Proc. 62-6; 1962-1 C.B. 427
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 66-22
SECTION 1. PURPOSE.
The purpose of this Revenue Procedure is to set forth ways in which manufacturers of tobacco products may identify the factory of production on packages of tobacco products transferred in bond between factories of the same ownership prior to their removal subject to tax.
SEC. 2. BACKGROUND.
Section 270.212 of the Manufacturer of Tobacco Products Regulations continues the requirement for marking of packages with either (1) the name of the manufacturer and the location of his factory from which the products are to be removed subject to tax, or (2) the permit number of the factory from which the products are to be removed subject to tax. However, where tobacco products are transferred `in bond' between factories of the same ownership, it is not always possible for the manufacturer to know, at the time of production, from which of his factories the products will be removed subject to tax. Accordingly, section 270.212 includes the proviso that the Director, Alcohol and Tobacco Tax Division, may, on application, authorize a manufacturer to mark his packages of tobacco products (manufactured in and removed subject to tax from any of his factories) with the name of the manufacturer if the factory of production is identified by a statement (e.g., manufactured in Richmond, Va.), by a symbol, or by other means (other than the permit number) approved by the Director.
SEC. 3. MARKS ON PACKAGES.
.01 Where a manufacturer makes transfers `in bond,' and does not wish to mark his packages in accordance with the basic requirement involving identification of the factory from which the tobacco products are to be removed subject to tax, he may comply with the proviso of section 270.212 of the regulations in any one of the following ways: To identify the factory of production, a symbol may be imprinted on the closure, if any, or on the package at the time it passes through the packaging machinery. As another illustration, the factory of production may be identified by a statement, such as `Manufactured, in Richmond, Va.,' imprinted directly on the package, on the closure, if any, or on a label affixed to the package. Where identification of the factory of production is accomplished during the packaging operation, identical packaging material can be employed at any of the factories under the same ownership. In any event, of course, his name must be stated.
.02 Packages marked in any of the ways specified in section 3.01 above can be removed subject to tax from the factory of production or transferred `in bond' between factories of the same ownership and subsequently removed subject to tax from one of such factories. There must be a specific application under section 270.212 of the regulations approved by the Director prior to the use of any of such means of complying with the proviso of such section.
SEC. 4. INQUIRIES.
Inquiries in regard to this Revenue Procedure should refer to its number and be addressed to the office of the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.
1 Based on Industry Circular No. 61-46, dated November 16, 1961.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available