An Act to amend the act of October 19, 1949, entitled ""An Act to assist States in collecting sales and use taxes on cigarettes.""
PL 84-335 (H.R.6886), enacted 08/09/1955

69 STAT.] 
PUBLIC LAW 335-AUG 9, 1955 
627 
Public Law 335 
CHAPTER 695 
AN ACT 
To amend the Act of October 19, 1949, entitled "An Act to assist States in 
collecting sales and use taxes on cigarettes". 
August 9, 1955 
[H. R. 6886] 
C o l l e c t i o n of 
State 
c i g a r e t t e 
taxes* 
63 Stat. 884. 
Definitions. 
Be it enacted hy the Senate and House of Repi^esentatives of the 
United States of America in Congress assembled^ That the Act of 
October 19, 1949, entitled "An Act to assist States in collecting sales 
and use taxes on cigarettes", as amended (15 U. S. C, sees. 375-377), 
is hereby amended to read as follows: "That for the purposes of this 
Act— 
"(1) The term 'person' includes corporations, companies, associ-
ations, firms, partnerships, societies, and joint stock companies, as well 
as individuals. 
"(2) The term 'cigarette' means any roll for smoking made wholly 
or in part of tobacco, irrespective of size or shape and whether or not 
such tobacco is flavored, adulterated, or mixed with any other ingredi-
ent, the wrapper or cover of which is made of paper or any other sub-
stance or material except tobacco. 
"(3) The term 'distributor licensed by or located in such State' 
means— 
"(A) in the case of any State which by State statute or regu-
lation authorizes the distribution of cigarettes at wholesale or 
retail, any person so authorized, or 
"(B) in the case of any other State, any person located in such 
State who distributes cigarettes at wholesale or retail; 
but such term in no case includes a person who acquires cigarettes for 
purposes other than resale. 
"(4) The term 'use', in addition to its ordinary meaning, means 
the consumption, storage, handling, or disposal of cigarettes. 
"(5) The term 'tobacco tax administrator' means the State official 
duly authorized to administer the cigarettfe tax law of a State. 
"(6) The term 'State' includes the District of Columbia, Alaska, 
Hawaii, and the Commonwealth of Puerto Rico. 
"(7) The term 'transfers for profit' means any transfer for profit 
or other disposition for profit, including any transfer or disposi-
tion by an agent to his principal in connection with which the agent 
receives anything of value. 
"SEC. 2. (a) Any person who sells or transfers for profit ciga-
rettes in interstate commerce, whereby such cigarettes are shipped admrni8°°ato" 
into a State taxing the sale or use of cigarettes, to other than a dis-
tributor licensed by or located in such State, or who advertises or 
offers cigarettes for such a sale or transfer and shipment, shall— 
"(1) first file with the tobacco tax administrator of the State 
into which such shipment is made or in which such advertisement 
or offer is disseminated a statement setting forth his name and 
trade name (if any), and the address of his principal place of 
business and of any other place of business; and 
"(2) not later than the 10th day of each calendar month, file 
with the tobacco tax administrator of the State into which 
such shipment is made, a memorandum or a copy of the invoice 
covering each and every shipment of cigarettes made during the 
previous calendar month into such State; the memorandum or 
invoice in each case to include the name and address of the per-
son to whom the shipment was made, the brand, and the quantity 
thereof. 
"(b) The fact that any person ships or delivers for shipment any 
cigarettes shall, if such shipment is into a State in which such person 
S t a t e m e n t s to 
tobacco tax 
State 
628 
PUBLIC DAW 336-AUG. 9, 1955 
[69 S T A T . 
Penalty. 
C o u r t jurisdic-
tion. 
Effective dates. 
has filed a statement with the tobacco tax administrator under sub-
section (a) (1) of this section, be presumptive evidence (1) that such 
cigarettes were sold, or transferred for profit, by such person, and 
(2) that such sale or transfer was to other than a distributor licensed 
by or located in such State. 
"SEC. 3. Whoever violates any provision of this Act shall be guilty 
of a misdemeanor and shall be fined not more than $1,000, or im-
prisoned not more than 6 months, or both. 
"SEC. 4. The United States district courts shall have jurisdiction 
to prevent and restrain violations of this Act." 
SEC. 2. (a) Except as provided in subsection (b), the amendments 
made by this Act shall take effect thirty days after the date of its en-
actment. 
(b) The provisions of section 2 (a) of the Act of October 19, 1949, 
as aniended by this Act, insofar as it requires the filing of memoranda 
or copies of invoices with the appropriate tax administrator for ship-
ments of cigarettes into the District of Columbia, Alaska, Hawaii, 
and the Commonwealth of Puerto Rico, shall apply in respect of 
memoranda or copies of invoices covering shipments made during 
calendar months beginning after the month in which this Act is 
enacted. 
Approved August 9, 1955. 
August 9, 1955 
[H. R. 7301] 
Public Law 336 
CHAPTER 696 
AN ACT 
To amend the Rubber Producing Facilities Disposal Act of 1953, as lieretofore 
amended, so as to permit the disposal thereunder of Plancor Numbered 980 
at Institute, West Virginia. 
Rubber facility. 
67 Stat. 408. 
50 u s e app. 1941 
note. 
Plancor 980. In-
stitute, W. Va. 
50 U S C app. 
194 le. 
Negotiation p e -
riod. 
R e p o r t to Con-
gress. 
s o u s e 
a p p . 
194 Ig. 
Transfer period. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Rubber 
Producing Facilities Disposal Act of 1953, as heretofore amended, is 
amended by adding at the end thereof the following new section: 
"SEC. 26. (a) Notwithstanding the second sentence of section 7 (a), 
the period for receipt of proposals for the purchase of the Govern-
ment-owned rubber-producing facility at Institute, West Virginia, 
known as Plancor Numbered 980, shall not expire until the end of 
the sixty-day period which begins on the date of the enactment of 
this section. 
"(b) If one or more proposals are received for the purchase of 
Plancor Numbered 980 within the time period specified in subsection 
(a), the Commission, notwithstanding the expiration of the period 
for negotiation specified in section 7 (f), shall negotiate with those 
submitting the proposals for a period of not to exceed seventy-five days 
for the purpose of entering into a definite contract of sale. 
"(c) Within ten days after the termination of the actual nego-
tiation period referred to in subsection (b), or, if Congress is not then 
in session, within ten days after Congress next convenes, the Com-
mission shall prepare and submit to the Congress a report containing, 
with respect to the disposal under this section of Plancor Numbered 
980, the information described in paragraphs (1) to (5), inclusive, 
and paragraph (8) of section 9 (a). Unless the contract is disap-
proved by either House of the Congress by a resolution prior to the 
expiration of thirty days of continuous session (as defined in sec-
tion 9 (c)) of the Congress following the date upon which the 
report is submitted to it, upon the expiration of such thirty-day period 
the contract shall become fully effective and the Commission shall