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Procedures

This file contains IRS Revenue Procedures and ATF/TTB Procedures pertaining to tobacco. These procedures are available for your information.

2011-1 Payment of Tax by Electronic Fund Transfer
2009-1 Procedure for Certain Tobacco Products and Cigarette Papers and Tubes Withdrawn from the Market
2001-2 Alternate procedures which tobacco products manufacturers and importers may use to file claims after January 1, 2002 under 26 U.S.C. 5705 for credit or refund of tax on cigarettes withdrawn from the market.
2000-1 Alternate procedure for filing claims for cigarettes of tax increase imposed January 1, 2000 and for bearing the ultimate burden of the cigarette floor stocks tax by tobacco product manufacturers and importers.
90-2 Differentiating Between Pipe Tobacco and Roll-Your-Own Tobacco
87-4 Tax Classification of Chewing Tobacco or Snuff
84-1 Preparation ATF Forms 2145 (5200.11), Notice of Release of Cigars, Cigarettes, Cigarette Papers or Cigarette Tubes
83-1 Alternate Optional Procedure for Filing Claims Under 26 U.S.C. 5705 for Credit or Refund of Tax On Cigarettes Withdrawn from the Market
80-5 Procedures for Tax Exempt Sales of Tobacco Products by Proprietors of Export Warehouses to Persons Crossing the United States Border into Canada or Mexico
76-2 Method for Sequential Solvent Extractions Used in Differentiating Cigars and Cigarettes
75-1 Removal of Tax-Exempt Tobacco Products for Use as Supplies on U.S. Navy Ships
73-5 Tobacco Tests
72-20 Environmental Protection
71-22 Protecting Water Quality
71-5 Tobacco Products Sold to Aircraft Passengers
69-27 Receiving Incomplete Shipments of Tobacco Products
67-18 Withdrawal of Tobacco Products From Market
66-25 Markings on packages of tobacco product
66-23 Recording and Reporting Removals Subject to Tax
66-22 Preparation and Distribution of Form 2149 Covering Replacement Shipments of Cigars and Cigarettes
66-21 Markings on Packages of Cigars
66-20 Claims for Cigars and Cigarettes Withdrawn From the Market