Amendment to Revenue Regulations No. V-7, Otherwise Known as the Cigarette Paper Regulations

May 5, 1961 REVENUE REGULATIONS NO. V-73 SUBJECT : Amendment to Revenue Regulations No. V-7, Otherwise Known as the Cigarette Paper Regulations TO : All Internal Revenue Officers and Others Concerned SECTION 1. Section 2 (a) of Revenue Regulations No. V-7 of the Department of Finance, otherwise known as the Cigarette Paper Regulations, is hereby amended to read as follows: SEC. 2 (a) "CIGARETTE PAPER" MEANS ANY PAPER OF WHATEVER COLOR, BRAND, TEXTURE, LENGTH, OR BREADTH USED OR INTEDED TO BE USED IN THE MAKING OR MANUFACTURE OF CIGARETTES BY HAND OR BY MACHINE. SECTION 2. The terms "rolls or bobbins" as used in Revenue Regulations V-7 are hereby included and construed to mean cigarette paper defined in Section 1 hereof. SECTION 3. Date of Effectivity. These regulations shall take effect upon publication in the Official Gazette. DOMINADOR R. AYTONA Secretary RECOMMENDED BY: MELECIO R. DOMINGO Commissioner of Internal Revenue