Manufactured Tobacco--manufacturers, Importers, and Dealers: Part 275 of Title 26 (1954), Code of Federal Regulations

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U.S. Government Printing Office, 1959 - Tobacco - 14 pages
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Page 7 - Bonds required by this part may be secured by collateral in the form of bonds or notes of the United States, or other obligations which are unconditionally guaranteed as to both interest and principal by the United States, in place of corporate surety, in accordance with the provisions of 31 CFR Part 225. Bonds and notes of the United States...
Page 11 - The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the employees of the Government of the United States performing services in such foreign countries, and the character of the services performed by employees of the Government of the United States in foreign countries.
Page 3 - manufacturer of tobacco" shall not include — (a) a farmer or grower of tobacco who sells leaf tobacco of his own growth or raising, or a bona fide association of farmers or growers of tobacco which sells only leaf tobacco grown by farmer or grower members, if the tobacco so sold is in the condition as cured on the farm; or (b) a dealer in tobacco materials...
Page 11 - ... as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.
Page 4 - Tobacco in process" shall mean tobacco which has been, or is being, manipulated or processed, but is to undergo further manipulation, processing, or handling, prior to removal for consumption by smoking or for use in the mouth or nose. 275.39 Tobacco materials. "Tobacco materials...
Page 2 - ... but the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Page 11 - ... accompany the officer or employee to his post in the United States, its insular possessions, or the Panama Canal Zone, or are imported by him at any time during the exercise of his functions therein, if — (1) such officer or employee is a national of the state appointing him and...
Page 3 - ... dealer in tobacco materials who handles tobacco solely for sale, shipment, or delivery, in bulk, to another dealer in such materials or to a manufacturer of tobacco products, or to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States.
Page 7 - ... the amount of the tax. Only surety companies holding certificates of authority from the Secretary of the Treasury' as acceptable sureties on Federal bonds will be approved as sureties.
Page 4 - ... are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.

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