Rev. Proc. 64-9

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to furnish manufacturers of tobacco products advice concerning the requirement in section 270.184 of the regulations relating to the Manufacture of Tobacco Products for a supporting record of all tobacco products removed from the factory subject to tax.

SEC. 2. BACKGROUND.

Many manufacturers of tobacco products maintain in their factories invoices and other commercial records of tobacco products removed subject to tax which show the dates of removal, the names and addresses of the persons to whom the products are shipped or delivered, the prices charged, etc. While such invoices and records do not always show the calss of large cigars, it is understood that the class can be readily determined from the information contained in the invoices and records.

SEC. 3. REQUIREMENTS OF THE REGULATIONS.

Section 270.184 of the regulations requires every manufacturer of tobacco products to keep a supporting record of tobacco products removed from his factory subject to tax. Such supporting record is required to show, with respect to each removal, the date of removal, the name and address of the person to whom shipped or delivered, the kind and quantity of cigars, cigarettes, or manufactured tobacco and, in the case of large cigars, the class. The section further provides that where the manufacturer keeps, at the factory, copies of invoices or other commercial records containing the information required as to each removal, in such orderly manner that the information may be readily ascertained therefrom, such copies will be considered the supporting record required by the section.

SEC. 4. ACCEPTABLE RECORDS.

The supporting records will be in compliance with the regulations if a manufacturer keeps at the factory invoices or other records from which internal revenue officers may ascertain the required information and determine the classes of cigars removed, although such records do not show specifically the classes of cigars removed. Where a manufacturer removes tobacco products to his retail store at the same location as his factory, he may show as the person to whom the products are shipped or delivered, `Removed to retail store at factory.'

SEC. 5. INQUIRIES.

Inquiries in regard to this Revenue Procedure should refer to the number thereof and should be directed to the office of the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.

Revenue Procedure 56-32, C.B. 1956-2, 1393, is hereby superseded.

¹ Prepared pursuant to Revenue Procedure 62-24, C.B. 1962-2, 489.