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U. S. TREASURY DEPARTMENT

BUREAU OF INTERNAL REVENUE

REGULATIONS No. 8

RELATING TO THE

TAXES ON TOBACCO, SNUFF,
CIGARS, AND CIGARETTES

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TABLE OF CONTENTS

CHAPTER II.-REGISTRY

12. Registry ----

13. Collector's certificate.--

14. Collector's record of dealers, manufacturers, and peddlers.-

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CHAPTER III.-SALE OF LEAF TOBACCO BY A FARMER OR GROWER OF

TOBACCO AND BY A TOBACCO GROWERS' COOPERATIVE ASSOCIATION

15. Sale of leaf tobacco by farmers..

16. Farmer's liability --

17. Farmer may employ an agent--

18. Tobacco growers' cooperative associations -

CHAPTER IV.-DEALERS IN LEAF TOBACCO

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19. Definitions and classifications.

20. Registry -

21. Statement.

22. Bond...

23. Assignment of numbers to dealers and collector's certificates.

24. Form 774, Tobacco invoice or notice of shipment.--

(1) By whom executed.--

(2) Execution of forms..

(3) Handling of forms.

(4) Exceptional cases.

(a) Exports.

(6) Shipments to Puerto Rico, Virgin Islands, or the

Philippine Islands ---

(c) Handling duplicate invoices..

(d) Destruction or loss of tobacco..

(e) Shipments to State institutions.

( Receipts from farmers..

(9) Receipts from tobacco growers' cooperative associa-

tions.

(h) Receipts from leaf sales warehouse.

(2) Imported tobacco.

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