706
INTERNAL REVENUE CODE OF 1954
(c) CiGAEETTES.—On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes: (1) SMALL CIGARETTES.—On cigarettes, weighing not more than 3 pounds per thousand, $4 per thousand until April 1, 1955, and $3.50 per thousand on and after April 1, 1955; (2) LARGE CIGARETTES.—On cigarettes, weighing more than 3 pounds per thousand, $8.40 per thousand; except that, if more than Qji inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2yi inches, or fraction thereof, of the length of each as one cigarette. (d) CIGARETTE P A P E R S. — O n cigarette papers, manufactured in or imported into the United States, there shall be imposed, on each package, book, or set containing more than 25 papers, a tax of K cent for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6}^ inches in length, they shall be taxable at the rate prescribed, counting each 2% inches, or fraction thereof, of the length of each as one cigarette paper. (e) CIGARETTE T U B E S. — O n cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 1 cent for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6}^ inches in length, they shall be taxable at the rate prescribed, counting each 2% inches, or fraction thereof, of the length of each as one cigarette tube. (f) IMPORTED ARTICLES.—The taxes imposed on articles by this section shall be in addition to any import duties imposed on such articles. SEC. 5702. DEFINITIONS. (a) MANUFACTURED TOBACCO.—^Manufactured
tobacco" means all tobacco, other than cigars and cigarettes, prepared, processed, manipulated, or packaged for consumption by smoking or for use in the mouth or nose. Any other tobacco not exempt from tax under this chapter, which is sold or delivered to any person contrary to this chapter and regulations prescribed thereunder, shall be regarded as manufactured tobacco. (b) MANUFACTURER
OF TOBACCO,—"Manufacturer
of
tobacco"
means any person who manufactures tobacco by any method of preparing, processing, or manipulating, except for his own personal consumption or use; or who packages any tobacco for consumption by smoking or for use in the mouth or nose; or who sells or delivers any tobacco, not exempt from tax under this chapter, to any person, contrary to the provisions of this chapter and regulations prescribed thereunder. The term "manufacturer of tobacco" shall not include— (1) 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 (2) a 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. § 5701(c)
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