Amendments to Regulations No. 27 Regarding the Length of Cigarettes

January 1, 1934 DOF REGULATIONS NO. 080-34 SUBJECT : Amendments to Regulations No. 27 Regarding the Length of Cigarettes TO : All Internal Revenue Officers and Others Concerned SECTION 1. Section 2 of Regulations No. 27 of this Department, as amended, is hereby amended to read as follows: SEC. 2. Definitions. When used in these regulations the following terms shall be given the interpretations indicated in their respective definitions given below, except where the context indicates otherwise: EaDATc (a) "Manufactured products of tobacco" shall include cigars, cigarettes, smoking tobacco, chewing tobacco, snuff, and all other forms of manufactured and partially manufactured tobacco as defined in section 1465 of the Administrative Code. (b) "Manufactured of tobacco products" shall include all persons engaged in the manufacture of any of the forms of tobacco mentioned in the next preceding paragraph. (c) "Cigars" shall be understood to mean all rolls of tobacco, or any substitute thereof, wrapped with tobacco. (d) "Cigarettes" shall be understood to mean all rolls of tobacco, or any substitute thereof, wrapped in paper or any substance other than tobacco. Cigarettes shall be twelve (12) centimeters or less in length. (e) "Waste of tobacco" shall be understood to mean the tobacco residue which is no longer fit for use in the manufacture of tobacco products or for consumption, that is, when such tobacco residue or material for manufacture thereof, or has lost its marketable quality as original article. SECTION 2. Effective Date. These regulations shall take effect on January 1, 1934. V. CARMONA Acting Secretary of Finance Recommended by: JUAN POSADAS, JR. Collector of Internal Revenue