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Home » 2000 Issues » 65 FR (07/24/2000) » 00-18057. Implementation of Public Law 105-33, Section 9302, Requiring the Qualification of Tobacco Product Importers (98R-316P) and Miscellaneous Technical Amendments: Correction

  00-18057. Implementation of Public Law 105-33, Section 9302, Requiring the Qualification of Tobacco Product Importers (98R-316P) and Miscellaneous Technical Amendments: Correction  

  • Start Preamble

    ACTION:

    Temporary rule; correction.

    SUMMARY:

    This document contains a correcting amendment to the temporary regulations, which were published in the Federal Register on December 22, 1999 (64 FR 71947) and on March 21, 2000 (65 FR 15058). The temporary regulations relate to implementing certain provisions of the Balanced Budget Act of 1997 that set forth requirements that, beginning January 1, 2000, importers of tobacco products must qualify for a permit to conduct that activity.

    DATES:

    This rule is effective July 24, 2000.

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

    Robert Ruhf, Regulations Division, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW, Washington, DC 20226 (202-927-8210).

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY INFORMATION:

    Background

    The temporary regulations that are the subject of this correction implemented some of the provisions of the Balanced Budget Act of 1997 (Public Law 105-33) and made clarifying changes to part 275. The temporary regulations were published in the Federal Register on December 22, 1999 (T.D. ATF-422, 64 FR 71947) and corrected on March 21, 2000 (T.D. ATF-422a, 65 FR 15058). These provisions amended the Internal Revenue Code of 1986 to require that, beginning January 1, 2000, importers of tobacco products must qualify for a permit to conduct that activity.

    Need for Correction

    As published, the temporary regulations contain an error that may be confusing and needs to be clarified. T.D. ATF-422 contained an instruction to remove and reserve a section of regulations (27 CFR 275.117) (see 64 FR 71951). Later, T.D. ATF-422a removed this instruction (65 FR 15059), but it should not have been removed. This document corrects this error.

    Start List of Subjects

    List of Subjects in 27 CFR Part 275

    • Administrative practice and procedure
    • Authority delegations
    • Cigarette papers and tubes
    • Cigars and cigarettes
    • Electronic funds transfers
    • Claims
    • Customs duties and inspections
    • Excise taxes
    • Imports
    • Labeling
    • Packaging and containers
    • Penalties
    • Reporting and record keeping requirements
    • Seizures and forfeitures
    • Surety bonds
    • US Possessions
    • Warehouses
    End List of Subjects Start Amendment Part

    Accordingly, 27 CFR Part 275 is corrected by making the following correcting amendments:

    End Amendment Part Start Part

    PART 275—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

    End Part Start Amendment Part

    1. The authority citation for part 275 continues to read as follows:

    End Amendment Part Start Authority

    Authority: 18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 5712, 5713, 5721, 5722, 5723, 5741, 5754, 5761, 5762, 5763, 6301, 6302, 6313, 6404, 7101, 7212, 7342, 7606, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    End Authority
    [Removed and reserved]
    Start Amendment Part

    2. Section 275.117 is removed and reserved.

    End Amendment Part Start Signature

    Signed: July 11, 2000.

    Bradley A. Buckles,

    Director.

    End Signature End Supplemental Information

    [FR Doc. 00-18057 Filed 7-21-00; 8:45 am]

    BILLING CODE 4810-31-P

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Document Information

Effective Date:
7/24/2000
Published:
07/24/2000
Department:
Alcohol, Tobacco, Firearms, and Explosives Bureau
Entry Type:
Rule
Action:
Temporary rule; correction.
Document Number:
00-18057
Dates:
This rule is effective July 24, 2000.
Pages:
45523-45523 (1 pages)
Docket Numbers:
T.D. ATF-422b
RINs:
1512-AC07: Implementation of Public Law 105-33, Section 9302, Requiring the Qualification of Tobacco Product Importers and Miscellaneous Technical Amendments
RIN Links:
https://www.federalregister.gov/regulations/1512-AC07/implementation-of-public-law-105-33-section-9302-requiring-the-qualification-of-tobacco-product-impo
Topics:
Administrative practice and procedure, Authority delegations (Government agencies), Cigars and cigarettes, Claims, Customs duties and inspection, Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging and containers, Penalties, Reporting and recordkeeping requirements, Reporting and recordkeeping requirements, Seizures and forfeitures, Surety bonds, Warehouses
PDF File:
00-18057.pdf
CFR: (1)
27 CFR 275.117