Rev. Proc. 58-1

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to advise that a new Class A, denomination 10, cigarette tax stamp three-fourths of an inch wide and one and three-eighths inches in length, for use in the payment of tax on cigarettes, has been authorized.

SEC. 2. INSTRUCTIONS.

Manufacturers and importers of cigarettes desiring to use the new Class A, denomination 10, internal revenue cigarette tax stamps may purchase them from the offices of District Directors of Internal Revenue or branches of such offices. The new stamps are identical in every respect to the stamps now in use except as to the difference in size. In preparing Form 485, Order for Stamps-Cigarette and Small Cigar, or Form 923, Order for Stamps-Imported Manufacturers, as the case may be, a manufacturer or importer who desires to purchase the new size cigarette tax stamps should place on the form the notation `New 3/4 ` ` by 1 3/8 ` ` stamps.'

SEC. 3. INQUIRIES.

Inquiries concerning purchase of the new stamps should be addressed to the office of the appropriate District Director of Internal Revenue. Other inquiries regarding this Revenue Procedure should refer to its number and be addressed to the office of the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.