Rev. Proc. 56-1

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to provide instructions for the receipting of Form 168, Order For Stamps-Cigars-Large-Various Classes; Form 172, Order For Stamps-Tobacco; Form 173, Order For Stamps-Snuff; Form 485, Order For Stamps-Cigarette and Small Cigar; and Form 923, Order For Stamps-Imported Manufactures.

SEC. 2. REQUIREMENTS OF REGULATIONS.

Section 270.148(b) and 270.192(b) of the Regulations relating to Cigars and Cigarettes (Manufacturers, Importers, and Dealers) require a manufacturer or importer of cigars or cigarettes to retain a receipted copy of the stamp order form evidencing payment to the District Director of Internal Revenue of the cost of the stamps covered by the order forms. Section 275.137(b) and 275.181(b) of the Regulations relating to Manufactured Tobacco (Manufacturers, Importers, and Dealers) require a similar arrangement with respect to manufacturers and importers of manufactured tobacco (including snuff) relative to stamp order forms presented by them in connection with the purchase of tobacco and snuff stamps.

SEC. 3. PROCEDURE.

Since every order for cigar, cigarette, tobacco or snuff stamps must be accompanied by a remittance in the full amount, such order will be stamped `Received with Remittance' by the District Director of Internal Revenue to evidence full payment of the cost of the stamps covered by the order form.

SEC. 4. INQUIRIES.

Any inquiries concerning this procedure should be addressed to the Collection Division, Attention: O:C:PR.

SEC. 5. EFFECTIVE DATE.

The terms of this Revenue Procedure conform to instructions issued to District Directors of Internal Revenue which were effective as of November 22, 1955. Accordingly, this Revenue Procedure is effective November 22, 1955.