1513-0033 Law and Regs.

1513-0033

26 U.S.C.

Sec. 5722. Reports

Every manufacturer or importer of tobacco products or cigarette

papers and tubes, and every export warehouse proprietor, shall make

reports containing such information, in such form, at such times, and

for such periods as the Secretary shall by regulation prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85-859, title II,

Sec. 202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-33, title

IX, Sec. 9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674.)

27 CFR

Sec. 40.202 Reports.

(a) Monthly report. Every manufacturer of tobacco products shall

make a report on Form 5210.5, in duplicate, for each month and for any

portion of a month during which he engages in such business. Such report

shall be made regardless of whether any operations or transactions

occurred during the month or portion of a month covered therein. The

report for a month or portion of a month in which business is commenced

or is concluded shall be conspicuously marked ``Commencing Report'' or

``Concluding Report,'' respectively. The original of the report shall be

submitted to the appropriate TTB officer not later than the 20th day of

the month succeeding the month covered therein, and the duplicate shall

be retained by the manufacturer. Each report shall show, for the period

covered, the total quantity of tobacco products:

(1) Manufactured,

(2) Received in bond,

(3) Received by return to bond,

(4) Disclosed by inventory as an overage,

(5) Removed subject to tax,

(6) Removed in bond,

(7) Otherwise disposed of without determination of tax,

(8) Disclosed by inventory as a shortage, and

(9) On hand, in bond, beginning of and end of month.

(b) Report of wholesale prices of large cigars removed before

January 1, 1991. Every manufacturer of tobacco products who removes

large cigars from his factory, and who issues announcements such as

those described in this paragraph, shall make a report of each

establishment or change of wholesale price (suggested delivered price to retailers) for large cigars. The report shall consist of a copy of each

general announcement that the manufacturer issues within his

organization or to the trade about establishment or changes of wholesale

prices. Only one copy of an announcement need be submitted even if it

relates to tobacco products removed subject to tax from more than one

factory. If this copy does not show the actual date when the announcement

was issued, or identify the factory or factories from which removals of

the cigars covered by the announcement are made, then the copy shall be annotated to show this information. The factory or factories shall be identified either by permit number(s) or by name, city and state. If an intraorganizational

announcement involves a forthcoming price change or new product which at

the time of issuance is to remain confidential until a later date, the

manufacturer may include a statement to this effect on the copy

submitted. The copy shall be submitted to the appropriate TTB officer

within five business days after the day issued.

(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5722))

(Approved by the Office of Management and Budget under Control No. 1513-

0068)

[T.D. 6871, 31 FR 36, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.

15, 1975, and amended by T.D. ATF-40, 42 FR 5001, Jan. 26, 1977; T.D.

ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1,

1986; T.D. ATF-307, 55 FR 52743, Dec. 21, 1990; T.D. ATF-424, 64 FR

71931, Dec. 22, 1999]

Sec. 40.422 General.

Every manufacturer of cigarette papers and tubes must prepare a

report on TTB Form 5230.3 in accordance with instructions for the form.

The report must be prepared at the times specified in this subpart and

must be prepared whether or not any operations or transactions occurred

during the period covered by the report. The manufacturer must retain a

copy of each report in accordance with the provisions of this subpart.

(a) Reports for periods on or after January 1, 2000. Reports

submitted must reflect the total number of cigarette papers and

cigarette tubes manufactured, received and lost or destroyed.

(b) Reports for periods prior to January 1, 2000. Reports submitted

must reflect the number of books or sets of cigarette papers of each

different numerical content and the number of cigarette tubes

manufactured, received, removed and lost or destroyed.

(26 U.S.C. 5722)

[T.D. ATF-240, 64 FR 71942, Dec. 22, 1999]