The Federal Tax System of the United States: A Survey of Law and Administration

By Joseph P. Crockett | Go to book overview

TOBACCO TAXES

CODE SECTIONS 2000-2199; REGULATIONS 8 (ToBACCO TAXES); REGULATIONS 34 (TAX-FREE WITHDRAWALS FOR USE OF U.S.); REGULATIONS 73 (TAXFREE EXPORT); REGULATIONS 76 (TAX-FREE SEA STORES)

MANUFACTURED tobacco and cigarette paper are subjected to tax when removed from factory or warehouse, or imported for sale or consumption in the United States. The tax, which is payable by the manufacturer or importer, varies greatly with the character or price of the product, and is in accordance with Table 13.*

In the past, when the tax rate on tobacco products was raised, a floor stocks tax equal to the increase was imposed on all stamped stocks held by manufacturers and dealers on the effective date of the rate increase. With exception of the floor stocks tax and the tax on cigarette paper, payment of all the taxes on tobacco, tobacco manufacture, and cigarette tubes is evidenced by stamps affixed to the packages.

Every manufacturer of tobacco is required to make application on Form 277 for registration with the Assistant Regional Commissioner, Alcohol and Tobacco Tax, and to file a statement (Form 36) indicating the address of his factory, describing the premises, and listing the equipment. When changes are made, a new statement must be filed. Manufacturers of cigars and cigarettes must similarly register and present like information on Form 36 ½. At the time

____________________
*
See section 33 of Supplement.
See section 34 of Supplement.
See section 35 of Supplement.

-98-

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The Federal Tax System of the United States: A Survey of Law and Administration
Table of contents

Table of contents

  • Title Page iii
  • Foreword v
  • Preface xiii
  • Contents xix
  • Tables xxi
  • Illustrations *
  • Introduction 3
  • Part One - The Internal Revenue Code 11
  • The Income Tax 13
  • The Estate Tax 70
  • The Gift Tax 78
  • Employment Taxes (Social Security) 81
  • Taxes on Alcohols, Liquors, and Wines 90
  • Tobacco Taxes 98
  • Stamp Taxes 107
  • Excise Taxes 112
  • Interest, Fines, and Penalties 129
  • Part Two - The Internal Revenue Service 139
  • The Organization of the Internal Revenue Service 141
  • Office of the District Director of Internal Revenue 146
  • Judicial Review of Tax Determinations 188
  • Office of the Regional Commissioner 195
  • The National Office 202
  • Appendices 239
  • Index 269
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