Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 56-75

1956-1 C.B. 545

Caution: Superseded by Rev. Rul. 64-24

IRS Headnote

The permit number of a tobacco manufacturer should be complete wherever used, including the letter `C' or `T' to indicate the kind of business covered, the number assigned to the factory, and the name of the state in which the factory is located.

Full Text

Rev. Rul. 56-75

Advice has been requested with respect to the appropriate method of showing the permit number of a tobacco manufacturer on packages of tobacco products, and in reports, inventories, and other documents filed with the Internal Revenue Service and other governmental agencies.

Section 270.146 of the Regulations relating to Cigars and Cigarettes (manufacturers, importers, and dealers) provides, in part, that every package of cigars and cigarettes subject to tax shall, before removal, have legibly imprinted thereon, or on a label securely affixed thereto, the name and location of the manufacturer, or his permit number. Section 275.135 of the Regulations relating to Manufactured Tobacco (manufacturers, importers, and dealers) sets forth similar requirements with respect to packages of manufactured tobacco subject to tax. Also, section 295.54 of the Regulations relating to Removal of Tobacco Products and Cigarette Papers and Tubes, without Payment of Tax, for use of the United States, makes a similar requirement with respect to tobacco products removed for the use of the United States. The regulations require the preparation and filing of various forms which call for the insertion of the manufacturer's permit number.

Wherever the permit number of a tobacco manufacturer is required to be shown, it should be complete and should include (1) the letter `C' or `T' to indicate the kind of business in which the manufacturer is engaged, i.e. , manufacturer of Cigars, Cigarettes, or Tobacco, (2) the numerals indicating the number assigned to the factory by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, and (3) the name of the state, or proper abbreviation thereof, in which the factory is located, as for example:

Permit No. C-4978, Va., or Permit T-5979-Texas.

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