Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 64-21

1964-1 C.B. 581

Full Text

Rev. Rul. 64-21 /1/

Tobacco products which have been confiscated by state, county, or other local or municipal authorities, may be purchased by the manufacturer or importer thereof in order to claim refund of the tax paid on such products.  After filing a schedule on Form 3069, Schedule of Tobacco Products or Cigarette Papers or Tubes Withdrawn From the Market, for the tobacco products, the manufacturer or importer may destroy such products, as authorized by the Assistant Regional Commissioner, and file claim for refund of the tax involved. In such a case, a timely claim for refund of the tax would be considered as covering tobacco products withdrawn from the market by the manufacturer or importer within the meaning of section 5705 of the Internal Revenue Code of 1954.  Such schedules and claims should be filed in accordance with section 270.283 of the Manufacture of Tobacco Products Regulations or section 275.163 of the Regulation relating to the Importation of Tobacco Materials, Tobacco Products, and Cigarette Papers and Tubes.

Revenue Ruling 56-468, C.B. 1956-2, 925, is hereby superseded.

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