Purchases of Locally Grown Aromatic or Virginia Tobacco (flue-cured) by Wholesale Leaf Tobacco Dealers (L-3, L-3R and L-6), limited to "Trading Centers"

October 1, 1971 REVENUE MEMORANDUM CIRCULAR NO. 33-71 SUBJECT : Purchases of Locally Grown Aromatic or Virginia Tobacco (flue-cured) by Wholesale Leaf Tobacco Dealers (L-3, L-3R and L-6), limited to "Trading Centers" TO : All Regional Directors, Tobacco Supervisors and Inspectors, Internal Revenue Officers and others concerned All purchases of flue-cured aromatic or Virginia tobacco shall be done only in duly authorized tobacco trading centers which are licensed L-3 permit holders and no purchases thereof shall be permitted under any circumstance outside of trading centers. Where an individual or group uses his or its L-3 permit for buying flue-cured aromatic or Virginia tobacco outside of the trading center the same shall be reported immediately for cancellation of the L-3, L-3F, L-3R and L-6 permits. Effectivity . This Revenue Memorandum Circular shall take effect on January 1, 1972. Enforcement . All internal revenue officers and others concerned are hereby enjoined to comply strictly with this circular and to give it as wide a publicity as possible. cdt MISAEL P. VERA Commissioner of Internal Revenue APPROVED: CESAR A. VIRATA Secretary of Finance