Rev. Proc. 59-7

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to advise manufacturers and importers of cigars and proprietors of customs bonded cigar manufacturing warehouses (class 6), in respect to the mark required to be shown on packages of cigars when the tax is paid by return.

SEC. 2. BACKGROUND.

Inquiries have been received whether sections 270.146 and 270.191a of the Cigars and Cigarettes-Manufacturers, Importers, and Dealers Regulations, in respect to the mark, contemplates that the word `cigars' shall appear on the packages when such product is taxpaid by return.

SEC. 3. QUANTITY AND KIND TO BE INDICATED.

The regulations contemplate that, when cigars are taxpaid by return, the packages shall, in addition to identifying the domestic manufacturer by name and location, or by his permit number, indicate the quantity and the kind of product contained in the packages, such as `10 cigars.' The quantity and the kind of product may be indicated together or separately, on the package, as desired.

SEC. 4. INQUIRIES.

Inquiries regarding this Revenue Procedure should refer to its number and be addressed to the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.