On 27 Mar 2008 21:13:58 -0400, "Keith F. Lynch" <kfl@[EMAIL PROTECTED]
>
wrote:
>mike weber <fairportfan@[EMAIL PROTECTED]
> wrote:
>> "Keith F. Lynch" <kfl@[EMAIL PROTECTED]
> wrote:
>>> It's illegal to open cigarette packs wrong? I'm no fan of Nazis --
>>> or of cigarettes -- but this just isn't right.
>
>> At the time, the little bit of blue paper across the top of a
>> cigarette poack was a federalk tax stamp, and, technically, you were
>> supposed to destroy it when you opened the pack. (The same applies
>> to the federal tax stamps on liquor bottles, too.)
>
>Do you have a cite? I collect absurd laws, but I like to have a cite
>for them.
>
Well..., http://www.taxlinks.com/rulings/1955/revrul55-722.htm,
where
i find the following"
[quote]
Section 5703(b) of the Internal Revenue Code of 1954 provides that
stamps may be prescribed to evidence the tax or indicate compliance
with chapter 52 of the Code relating to the tax on tobacco, cigars,
cigarettes, and cigarette papers and tubes. Section 5752 thereof
provides that no person shall (1) empty and package without destroying
the stamp; (2) remove, or cause to be removed, any such stamp, or
purchase, receive, possess, sell, or dispose of, by gift or otherwise,
any such stamp which has been so removed; or (3) purchase, receive,
possess, sell, or dispose of, by gift or otherwise, any such package
which has been emptied, upon which the stamp has not been destroyed.
Under the Regulations relating to Cigars and Cigarettes
(Manufacturers, Importers, and Dealers) and the Regulations relating
to Manufactured Tobacco (Manufacturers, Importers, and Dealers)
implementing the provisions of the Internal Revenue Code of 1954, such
stamps are issued for sale solely to manufacturers and importers
liable to pay Federal tax on tobacco products for the purpose of
denoting payment of such tax. The regulations require that every
package containing cigars, cigarettes, or manufactured tobacco must
bear a warning reading `Law forbids the reuse of the Federal stamps
hereon and requires the person who empties this package to destroy
such stamps when the package is emptied.'
In view of the above requirements of the law and regulations, no
person may keep in his possession a tobacco products tax stamp which
has been used to denote payment of tax on such products once the
package has been emptied. Further, the acquisition of new or unused
stamps as a collector's or philatelic item is contrary to the intent
of the law and regulations governing the sale, issuance, and use of
such stamps, and is not permitted
[end quote]
Tooka while to find that...
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