[Federal Register Volume 64, Number 245 (Wednesday, December 22, 1999)]
[Rules and Regulations]
[Pages 71937-71947]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-32605]
Federal Register / Vol. 64, No. 245 / Wednesday, December 22, 1999 /
Rules and Regulations
[[Page 71937]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Bureau of Alcohol, Tobacco and Firearms
27 CFR Parts 270, 275, 290, 295 and 296
[T.D. ATF-420]
RIN: 1512-AB88
Increase in Tax on Tobacco Products and Cigarette Papers and
Tubes [99R-88P]
AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Department of
the Treasury.
ACTION: Treasury decision, final rule.
-----------------------------------------------------------------------
SUMMARY: This document implements the January 1, 2000 and January 1,
2002 tax increases on tobacco products and cigarette papers and tubes
imposed by section 9302 of the Balanced Budget Act of 1997 (Pub. L.
105-33). ATF is amending existing regulations to show the new tax
rates. This document also makes additional changes of a technical
nature.
EFFECTIVE DATE: January 1, 2000.
FOR FURTHER INFORMATION CONTACT: Marjorie D. Ruhf, Regulations
Division, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts
Avenue, NW, Washington, DC 20226, (202) 927-8202,
mdruhf@atfhq.atf.treas.gov.
SUPPLEMENTARY INFORMATION:
Tax Increases
Public Law 105-33, entitled ``The Balanced Budget Act of 1997''
(the Act) was enacted on August 5, 1997. Section 9302 (a) through (f)
(111 Stat. 671) increases the tax imposed by the Internal Revenue Code
of 1986 relating to tobacco products and cigarette papers and tubes in
two increments. The first tax increase applies to articles removed from
ATF or customs bond on or after January 1, 2000. The second tax
increase applies to such articles removed on or after January 1, 2002.
Section 9302(g) imposes a new tax on ``roll-your-own'' tobacco. In this
document, we are simply listing the new tax rates in the appropriate
sections of the regulations. In separate rulemaking documents, we will
make other changes to the tobacco regulations to administer the new tax
on ``roll-your-own'' tobacco, the floor stocks tax, and other
provisions of section 9302.
Tobacco regulations in 27 CFR parts 270, 275, 290, 295 and 296 that
specified only the pre-2000 tax rates are amended to show the new
rates. Examples of calculations in these regulations have been amended
to show the current and future tax rates.
Excise Tax on Cigarette Papers
The Act modifies the tax imposed on cigarette papers manufactured
in or imported into the United States. Sections 9302(c) of the Act
raises the rate of tax. Section 9302(h)(3) of the Act revises how the
excise tax on cigarette papers is applied. Previously, the excise tax
only applied to books or sets of cigarette papers that contained more
than 25 papers. As of January 1, 2000, all cigarette papers
manufactured in or imported into the United States must be taxed
without regard to the size of the book or set. The tax continues to be
computed on each 50 papers or fractional part thereof, so in the
following examples of tax computation, fractions of 50 papers are
treated as a full 50 papers:
----------------------------------------------------------------------------------------------------------------
Computation using tax rate applicable:
Quantity ------------------------------------------------------------------------------
Prior to 1/1/2000 1/1/2000 to 12/31/2001 1/1/2002 and after
----------------------------------------------------------------------------------------------------------------
1,000 books of 20 papers each.... No tax................... $4.24 (20,000 papers $4.88 (20,000 papers
50 = 400); 50 = 400);
(400 x 1.06 cents = $ (400 x 1.22 cents = $
4.24). 4.88)
1,007 books of 30 papers each.... $4.5375 (30,210 papers $6.413 (30,210 papers $7.381 (30,210 papers
50 = 605); (605 50 = 605); 50 = 605);
x 0.75 cents = $4.5375 (605 x 1.06 cents = $ (605 x 1.22 cents = $
). 6.413). 7.381)
1,007 books of 60 papers each.... $9.0675 (60,420 papers $12.8154 (60,420 papers $14.7498 (60,420 papers
50 = 1209); 50 = 1209); 50 = 1209);
(1209 x 0.75 cents = $ (1209 x 1.06 cents = (1209 x 1.22 cents =
9.0675). $12.8154). $14.7498)
----------------------------------------------------------------------------------------------------------------
Sale Price for Large Cigars
Regulations that refer to the wholesale price of large cigars have
been removed or amended to refer to the sale price. Before January 1,
1991, the excise tax on large cigars was based on the wholesale price,
but after that date, Public Law 101-508 changed the tax so it was based
on the sale price. Since it is unlikely ATF or industry members will
need to compute tax at the pre-1991 rates, we are deleting all
references to those rates in the regulations. Should the need arise, we
will refer to regulations that were in force at the time of removal. In
this document, we have expanded the sale price regulations to include
information contained in the old wholesale price regulations where this
information is applicable to sale price. For example, we adopt rules
for pricing of combination packages and cigars sold as ``seconds.''
Delegations of Authority
Pursuant to Treasury Decision 120-01 (formerly 221), dated June 6,
1972, the Secretary of the Treasury delegated to the Director of ATF,
the authority to enforce, among other laws, the provisions of chapter
52 of the Internal Revenue Code of 1986 (IRC). The Director has
subsequently redelegated certain of these authorities to appropriate
subordinate officers by way of various means, including by ATF
delegation orders, regional directives, or similar delegation
documents. In addition, the Secretary has placed delegations to
specific ATF officials in some of the regulations issued pursuant to
the IRC. As a result, to ascertain what particular officer is
authorized to perform a particular function under chapter 52, each of
these various delegation instruments must be consulted. Similarly, each
time a delegation of authority is revoked or redelegated, each of the
delegation documents must be reviewed and amended as necessary.
ATF has determined that this multiplicity of delegation instruments
complicates and hinders the task of determining which ATF officer is
authorized to perform a particular function. ATF also believes these
multiple delegation instruments exacerbate the administrative burden
associated with maintaining up-to-date delegations, resulting in an
undue delay in reflecting current authorities.
Accordingly, this final rule rescinds all redelegations of the
Director's authority in the revised or amended sections of the
regulations. The regulations, which specified an ATF officer by title,
are being replaced with delegations to the ``appropriate ATF officer.''
Along with this final rule, ATF is publishing a delegation order, in
which we give the organizational titles
[[Page 71938]]
of the individuals who have authority to carry out each of the
specified duties. The effect of these changes is to consolidate all
delegations of authority into one delegation instrument. This action
both simplifies the process for determining what ATF officer is
authorized to perform a particular function and facilitates the
updating of delegations in the event of a change in delegation or in
the event of a restructuring. As a result, delegations of authority
will be reflected in a more timely and user-friendly manner.
In addition to the above, this final rule also eliminates all
references in the affected regulatory sections which identify the ATF
officer with whom an ATF form is filed. Thus, in lieu of identifying
the authorized officer in the regulations, the form itself will
indicate the officer with whom it must be filed. Similarly, this final
rule also amends the affected sections of the various parts to provide
that documents other than ATF forms (such as letterhead applications,
notices and reports) will be filed with the ``appropriate ATF
officer.'' The ``appropriate ATF officer'' is the Director's delegate
and will be identified in the accompanying Delegation Order. These
changes will facilitate the identification of the officer with whom
forms and other required submissions are filed in the event that
authority to receive such submissions, or the title of the officer,
changes.
Consistent with the above, this final rule makes various technical
amendments to the affected parts of 27 CFR. Specifically, new sections
are added to recognize the authority of the Director to delegate
regulatory authorities in each part and to identify the appropriate
delegation order as the instrument reflecting such delegations. Also,
each part affected by this document is amended to provide that the
instructions on an ATF form identify the ATF officer with whom it is
filed.
Since ATF is issuing this Treasury decision to implement Public Law
105-33, we are amending only the sections that were affected by the law
change. We intend to make similar changes in delegations to the
remainder of parts 270, 275, 290, 295 and 296 in future technical
correction documents. We plan to amend each part of Title 27 of the
Code of Federal Regulations through a separate rulemaking. By amending
the regulations part by part, rather than in one large rulemaking
document and ATF Order, ATF minimizes the time expended in notifying
interested parties of current delegations of authority.
Administrative Corrections
Minor changes are also made to remove references to obsolete OMB
Control Number 1512-0362 and to reflect current ATF form numbers. The
locations in the regulations regarding the form changes are as follows:
------------------------------------------------------------------------
Old Form New Form
Regulation citation in 27 CFR No. No.
------------------------------------------------------------------------
270.431........................................... 2132 5230.2
270.422, 275.141.................................. 2138 5230.3
------------------------------------------------------------------------
``Plain Language'' Changes
When we were revising the regulations to make the changes in the
tax rates, we also tried to simplify and clarify the language of the
affected regulations. We did not change any requirements of these
sections. Although we are not making a formal request for comments as
part of this rulemaking, we welcome suggestions for improving the
readability of these regulations at any time.
Administrative Procedure Act
This document merely implements parts of section 9302 of the
Balanced Budget Act of 1997 that are effective on January 1, 2000.
Therefore, we find it is unnecessary to issue this Treasury decision
with notice and public procedure under 5 U.S.C. 553(b), or subject to
the effective date limitation in section 553(d).
Regulatory Flexibility Act
The provisions of the Regulatory Flexibility Act relating to a
final regulatory flexibility analysis (5 U.S.C. 604) do not apply to
this final rule. We were not required to publish a general notice of
proposed rulemaking under 5 U.S.C. 553 or any other law. The revenue
effects of this rulemaking on small businesses result directly from the
underlying statute. Pursuant to section 7805(f), we have sent a copy of
this regulation to the Chief Counsel for Advocacy of the Small Business
Administration for comment on its impact on small businesses.
Executive Order 12866
This document is not a significant regulatory action within the
meaning of Executive Order 12866.
Paperwork Reduction Act
This document does not contain any new collections of information
nor does it revise existing collections of information to impose new
burdens. Consequently, the provisions of the Paperwork Reduction Act of
1995, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR
part 1320, do not apply to this document. Three sections of the
regulations that contain paperwork requirements are amended, but there
are no changes of burden as a result of these changes:
27 CFR 275.181 is revised to eliminate the requirement for
records of wholesale price; the requirement for records of sale price
is retained (1512-0368).
27 CFR 295.51 is revised to change ``wholesale'' price to
``sale'' price, and the section is reorganized to make it easier to
read (1512-0363).
27 CFR 296.74 is amended to give current and future tax
rates, to clarify the wording, and to display the number of the current
OMB approval (1512-0492).
Drafting Information
Marjorie Ruhf of the Regulations Division, Bureau of Alcohol,
Tobacco and Firearms, drafted this document.
List of Subjects
27 CFR Part 270
Administrative practice and procedure, Authority delegations,
Cigars and cigarettes, Claims, Electronic fund transfers, Excise taxes,
Labeling, Packaging and containers, Penalties, Reporting and
recordkeeping requirements, Seizures and forfeitures, Surety bonds,
Tobacco.
27 CFR Part 275
Administrative practice and procedure, Authority delegations,
Cigars and cigarettes, Claims, Customs duties and inspections,
Electronic fund transfers, Excise taxes, Imports, Labeling, Packaging
and containers, Penalties, Reporting and recordkeeping requirements,
Seizures and forfeitures, Surety bonds, Tobacco, Warehouses.
27 CFR Part 290
Administrative practice and procedure, Aircraft, Authority
delegations, Cigars and cigarettes, Claims, Customs duties and
inspections, Excise taxes, Exports, Foreign trade zones, Labeling,
Packaging and containers, Penalties, Reporting and recordkeeping
requirements, Surety bonds, Tobacco, Vessels, Warehouses.
27 CFR Part 295
Administrative practice and procedure, Authority delegations,
Cigars and cigarettes, Excise taxes, Labeling, Packaging and
containers, Reporting and recordkeeping requirements, Tobacco.
27 CFR Part 296
Authority delegations, Cigars and cigarettes, Claims, Disaster
assistance,
[[Page 71939]]
Excise taxes, Penalties, Seizures and forfeitures, Surety bonds,
Tobacco.
Issuance
Title 27 CFR is amended as follows:
PART 270--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES
Paragraph 1. The heading of part 270 is revised to read as set
forth above.
Pars. 2-3. The authority citation for part 270 continues to read as
follows:
Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-
5713, 5721-5723, 5731, 5741, 5751, 5753, 5761-5763, 6061, 6065,
6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806,
7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805, 31 U.S.C. 9301,
9303, 9304, 9306.
Par. 4. Section 270.11 is amended by removing the definitions for
the terms ``Determined or determination'' and ``Wholesale price,'' and
adding definitions for the terms ``Appropriate ATF officer,'' ``ATF,''
``Determine'' and ``Sale price'' to read as follows:
Sec. 270.11 Meaning of terms.
* * * * *
Appropriate ATF officer. An officer or employee of the Bureau of
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions
relating to the administration or enforcement of this part by ATF Order
1130.15, Delegation Order--Delegation of Certain of the Director's
Authorities in 27 CFR parts 270, 275, and 296.
* * * * *
ATF. The Bureau of Alcohol, Tobacco and Firearms.
* * * * *
Determine. To establish enough information about taxable products
at the time of removal to calculate the tax, specifically the quantity
(pounds or number) and kind (for example, cigarettes, snuff, paper
tubes). Where the tax rate depends on additional information (such as
number of cigarette papers to a set before January 1, 2000 or sale
price of large cigars), that information must also be established as
part of tax determination.
* * * * *
Sale price. The price for which large cigars are sold by the
manufacturer, determined in accordance with Sec. 270.22 and used for
computation of the tax.
* * * * *
Par. 5. Section 270.21 is revised to read as follows:
Sec. 270.21 Cigar tax rates.
(a) Cigars are taxed at the following rates under 26 U.S.C.
5701(a):
----------------------------------------------------------------------------------------------------------------
Tax rate for removals during the years:
Type and amount -------------------------------------------------------------------------
1993 to 1999 2000 and 2001 2002 and after
----------------------------------------------------------------------------------------------------------------
Small cigars per thousand............. $1.125 $1.594 $1.828
Large cigars per thousand *
percentage of sale price. 12.75% 18.063% 20.719%
but not to exceed.
----------------------------------------------------------------------------------------------------------------
*For large cigars, the percentage tax rate applies when the sale price is $235.294 per thousand or less, and the
flat tax rate applies when the sale price is more than $235.294 per thousand.
(b) See Sec. 270.22 of this part for rules concerning determination
of sale price of large cigars.
(c) Cigars not exempt from tax under 26 U.S.C. chapter 52 and the
provisions of this part which are removed but not intended for sale
shall be taxed at the same rate as similar cigars removed for sale.
Sec. 270.22 [Removed]
Par. 6. Section 270.22 is removed.
Sec. 270.22a [Redesignated as Sec. 270.22 and revised]
Par. 7. Section 270.22a is redesignated as Sec. 270.22, and newly
redesignated Sec. 270.22 is revised to read as follows:
Sec. 270.22 Determination of sale price of large cigars.
(a) General rule. The tax imposed on large cigars is computed based
on the sale price (the price for which the large cigars are sold by the
manufacturer). In addition to money, goods or services exchanged for
cigars may be considered as part of the sale price.
(b) Special cases.--(1) In general. If there is any question
concerning the applicable sale price for tax purposes, the appropriate
ATF officer will determine such price, applying rules similar to the
constructive sale price rules in 26 U.S.C. 4216(b) and the implementing
regulations in 26 CFR 48.4216(b)-1 through 48.4216(b)-4. These
constructive sale price rules apply to cigars sold by a manufacturer at
retail, sold on consignment, or sold (otherwise than through an arm's
length transaction) at less than the fair market price. Sales of cigars
between affiliated corporations may be analyzed under the constructive
sale price rules. The appropriate ATF officer may make this analysis on
his or her own initiative or upon the written request of a
manufacturer. If ATF decides it is necessary, we will publish
constructive sale price determinations in the ATF Bulletin in
accordance with Sec. 70.701(d) of this chapter.
(2) Adjustments in sale price.--(i) Reasons for adjustment.
Adjustments to the sale price may occur as a result of a discount or
price increase by the manufacturer or as a result of an ATF
determination pursuant to paragraph (b)(1) above. In either case, the
manufacturer must make conforming changes to the tax that was computed
on the sale price before the adjustment.
(ii) Time of adjustment. If an adjustment is made before the end of
the same tax return period as the original determination of the tax,
the adjustment may be made on the same return. If the price is
increased or decreased retroactively (during a later return period),
either by the manufacturer or by ATF's determination, the manufacturer
must make an adjustment on the tax return for the current return period
in which the price change was determined.
(iii) Amount of adjustment. The taxpayer must compute the
adjustment to the tax as the difference between the tax that was paid
and the tax that should have been paid, based on the newly determined
sale price, together with interest thereon and any applicable
penalties. The interest must be computed from the time of payment of
the original tax until the time the adjustment was made. Upon request,
the appropriate ATF officer will provide information regarding interest
rates applicable to specific time periods and any applicable penalties.
(3) Pricing for different packaging. If different bona fide sale
prices are applicable to different types of packaging (e.g., boxes of
25 and boxes
[[Page 71940]]
of 50), then the cigars in each type of packaging are taxed on the
basis of their respective sale prices.
(4) Pricing of seconds. If some of an otherwise identical cigar
brand and size:
(i) Are distinctive from other such cigars because of physical
imperfections, (ii) Are offered to the consumer through clear labeling
as ``imperfects'', ``seconds'', ``throw-outs'', or a comparable
commonly understood term, and
(iii) The manufacturer has a separate sale price for such cigars,
then they are taxed on the basis of this separate sale price.
(5) Combination packages. If a manufacturer has a sale price for a
combination package containing cigars of different sizes, the cigars
are taxed based on that combination sale price. If there is no sale
price for the combination, then the cigars are taxed based on their
individual sale prices.
(6) Removals for another person. If a manufacturer makes taxable
removals of a brand and size of cigar only for distribution by others
who establish the sale price, the tax is based on such sale price even
though the manufacturer who makes the removals does not establish the
price.
Par. 8. Section 270.23 is revised to read as follows:
Sec. 270.23 Cigarette tax rates.
Cigarettes are taxed at the following rates under 26 U.S.C.
5701(b):
------------------------------------------------------------------------
Tax rate per thousand for removals
during the years
Product --------------------------------------
1993 to 2000 and 2002 and
1999 2001 after
------------------------------------------------------------------------
Small cigarettes................. $12 $17 $19.50
Large cigarettes up to 6\1/2\'' 25.20 35.70 40.95
long............................
Large cigarettes over 6\1/2\''
long............................ Taxed at the rate for small
cigarettes, counting each 2\3/4\
inches or fraction thereof of the
length of each as one cigarette.
------------------------------------------------------------------------
Par. 9. Section 270.25 is revised to read as follows:
Sec. 270.25 Smokeless tobacco tax rates.
Smokeless tobacco products are taxed at the following rates under
26 U.S.C. 5701(e):
------------------------------------------------------------------------
Tax rate per pound * for removals
during the years
Product --------------------------------------
1993 to 2000 and 2002 and
1999 2001 after
------------------------------------------------------------------------
Snuff............................ $0.36 $0.51 $0.585
Chewing tobacco.................. 0.12 0.17 0.195
------------------------------------------------------------------------
* Prorate tax for fractions of a pound.
Par. 10. Section Sec. 270.25a is revised to read as follows:
Sec. 270.25a Pipe tobacco and roll-your-own tobacco tax rates.
Pipe tobacco and roll-your-own tobacco are taxed at the following
rates under 26 U.S.C. 5701(f) and (g), respectively:
------------------------------------------------------------------------
Tax rate per pound * for removals
during the years
Product --------------------------------------
1993 to 2000 and 2002 and
1999 2001 after
------------------------------------------------------------------------
Pipe tobacco..................... $0.675 $0.9567 $1.0969
Roll-your-own tobacco............ * No tax 0.9567 1.0969
------------------------------------------------------------------------
* Prorate tax for fractions of a pound.
Par. 11. A new Sec. 270.49 is added to read as follows:
Sec. 270.49 Delegations of the Director.
The Director has general authority to take action on all matters
under the regulations in this part 270. Some of the authorities in this
part are redelegated to ``appropriate ATF officers.'' The title of the
appropriate ATF officer for each delegation is listed by section in ATF
Order 1130.15, Delegation Order--Delegation of Certain of the
Director's Authorities in 27 CFR Parts 270, 275, and 296. ATF
delegation orders, such as ATF Order 1130.15, are available from the
ATF Distribution Center, PO Box 5950, Springfield, Virginia 22150-5190,
or from the ATF web site (http://www.atf.treas.gov).
Par. 12. Section 270.183 is amended by revising paragraph (e) to
read as follows:
Sec. 270.183 Record of tobacco products.
* * * * *
(e) Removed subject to tax (itemize large cigars by sale price in
accordance with Sec. 270.22, except cigars that cost more than $235.294
may optionally be
[[Page 71941]]
shown as if the price were $236 per thousand);
* * * * *
Par. 13. Section 270.184 is revised to read as follows:
Sec. 270.184 Record of removals subject to tax.
(a) Requirement. Every manufacturer of tobacco products must keep a
record of tobacco products removed from the factory subject to tax. The
manufacturer must make entries in this record at the time of removal.
The record for each removal must show:
(1) The date of removal,
(2) The name and address of the person to whom shipped or
delivered,
(3) The kind and quantity of tobacco products removed, and
(4) For large cigars, show the sale price (If the sale price is
more than $235.294 per thousand, you may place a note to that effect in
the record instead of the actual price).
(b) Exceptions. (1) The record of removal may consist of the
manufacturer's commercial documents, such as copies of invoices, rather
than records prepared expressly to meet the requirements of this
section. If commercial documents are used, they must be kept at the
factory, contain all the details required by this section, and be clear
and accurate. Commercial documents that do not show specifically the
tax classification of tobacco products (including sale price of large
cigars) are still acceptable if they contain adequate information for
an ATF officer to readily ascertain the applicable tax.
(2) Where tobacco products are delivered within the factory
directly to the consumer, the record need not show the name and address
of the consumer.
Sec. 270.187 [Removed]
Par. 14. Section 270.187 is removed. and adding, in its place, a
reference to Sec. 270.22.
Sec. 270.187 Record of sales prices of large cigars.
Par. 16. Section 270.311 is amended by revising paragraph (b) to
read as follows:
Sec. 270.311 Action by claimant.
* * * * *
(b) Large cigars. Refund or credit of tax on large cigars withdrawn
from the market is limited to the lowest tax paid on that brand and
size of cigar during the required record retention period (see
Sec. 270.185), except where the manufacturer establishes that a greater
amount was actually paid. For each claim involving large cigars
withdrawn from the market, the manufacturer must include a
certification on either Form 3069 (5200.7) or Form 2635 (5620.8) to
read as follows:
The amounts claimed relating to large cigars are based on the
lowest sale price applicable to the cigars during the required
record retention period, except where specific documentation is
submitted with the claim to establish that any greater amount of tax
claimed was actually paid.
(See 26 U.S.C. 5705)
Par. 17. Section 270.351 is revised to read as follows:
Sec. 270.351 Cigarette papers.
Cigarette papers are taxed at the following rates under 26 U.S.C.
5701(c):
------------------------------------------------------------------------
Tax rate for each 50 papers \1\ for
removals during the years:
Product --------------------------------------
1993 to 2000 and 2002 and
1999 \2\ 2001 after
------------------------------------------------------------------------
Cigarette papers up to 6\1/2\'' $0.0075 $0.0106 $0.0122
long............................
Cigarette papers over 6\1/2\''
long............................ Use rates above, but count each 2\3/
4\ inches, or fraction thereof, of
the length of each as one cigarette
paper.
------------------------------------------------------------------------
\1\ Tax rate for less than 50 papers is the same. The tax is not
prorated.
\2\ Before January 1, 2000, books or sets containing 25 papers or less
were not taxable. On and after January 1, 2000, all cigarette papers
are taxable.
Par. 18. Section 270.352 is revised to read as follows:
Sec. 270.352 Cigarette tubes.
Cigarette tubes are taxed at the following rates under 26 U.S.C.
5701(d):
------------------------------------------------------------------------
Tax rate for each 50 tubes* for
removals during the years
Product --------------------------------------
1993 to 2000 and 2002 and
1999 2001 after
------------------------------------------------------------------------
Cigarette tubes up to 6\1/2\'' $0.015 $0.0213 $0.0244
long............................
Cigarette tubes over 6\1/2\''
long............................ Use rates above, but count each 2\3/
4\ inches, or fraction thereof, of
the length of each as one cigarette
tube.
------------------------------------------------------------------------
*Tax rate for less than 50 tubes is the same. The tax is not prorated.
Par. 19. Section 270.421 is revised to read as follows:
Sec. 270.421 General.
(a) Every manufacturer of cigarette papers and tubes must keep
records of daily operations and transactions. Records maintained must
reflect the date and number of cigarette papers and the date and number
of cigarette tubes:
(1) Manufactured;
(2) Received, without payment of tax from another factory, an
export warehouse, customs custody, or by withdrawal from the market;
(3) Removed, subject to tax;
(4) Removed, without payment of tax, for export purposes, use of
the United States or transfer in bond pursuant to Sec. 270.451; or
(5) Lost or destroyed.
(b) The entries for each day in the records maintained or kept
under this subpart must be made by the close of the business day
following that on
[[Page 71942]]
which the operations or transactions occur. No particular form of
records is prescribed, but the information required must be readily
ascertainable from the records kept.
(c) Records maintained under this section prior to January 1, 2000,
must reflect the date and number of books or sets of cigarette papers
of each different numerical content and the date and number of
cigarette tubes.
(26 U.S.C. 5741.)
Par. 20. Section 270.422 is revised to read as follows:
Sec. 270.422 General.
Every manufacturer of cigarette papers and tubes must prepare a
report on ATF Form 5230.3 in accordance with instructions for the form.
The report must be prepared at the times specified in this subpart and
must be prepared whether or not any operations or transactions occurred
during the period covered by the report. The manufacturer must retain a
copy of each report in accordance with the provisions of this subpart.
(a) Reports for periods on or after January 1, 2000. Reports
submitted must reflect the total number of cigarette papers and
cigarette tubes manufactured, received and lost or destroyed.
(b) Reports for periods prior to January 1, 2000. Reports submitted
must reflect the number of books or sets of cigarette papers of each
different numerical content and the number of cigarette tubes
manufactured, received, removed and lost or destroyed.
(26 U.S.C. 5722)
Par. 21. Section 270.431 is revised to read as follows:
Sec. 270.431 General.
Every manufacturer of cigarette papers and tubes must provide a
true and accurate inventory on ATF Form 5230.2 in accordance with
instructions for the form. Such inventory is subject to verification by
an ATF officer. The manufacturer must retain a copy of each inventory
completed on ATF Form 5230.2 in accordance with this subpart.
(a) Reports of inventory for periods on or after January 1, 2000.
Reports of inventory submitted must reflect the total number of
cigarette papers and cigarette tubes held at the times specified in the
subpart.
(b) Reports of inventory for periods prior to January 1, 2000.
Reports of inventory submitted must reflect the number of books or sets
of cigarette papers of each different numerical content and the number
of cigarette tubes held at the times specified in this subpart.
( 26 U.S.C. 5721)
PART 275--[AMENDED]
Par. 22. The authority citation for part 275 continues to read as
follows:
Authority: 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 5722, 5723,
5741, 5761, 5762, 5763, 6301, 6302, 6313, 6404, 7101, 7212, 7342,
7606, 7652, 7805, 31 U.S.C. 9301, 9303, 9304, 9306.
Par. 20. Section 275.11 is amended by removing the definitions for
the terms ``Determined or determination'' and ``Wholesale price'' and
by adding definitions for the terms ``Appropriate ATF officer,''
``ATF,'' ``Determine'' and ``Sale price'' to read as follows:
Sec. 275.11 Meaning of terms.
* * * * *
Appropriate ATF officer. An officer or employee of the Bureau of
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions
relating to the administration or enforcement of this part by ATF Order
1130.15, Delegation Order--Delegation of Certain of the Director's
Authorities in 27 CFR parts 270, 275, and 296.
* * * * *
ATF. The Bureau of Alcohol, Tobacco and Firearms.
* * * * *
Determine. To establish enough information about taxable products
at the time of removal to calculate the tax, specifically the quantity
(pounds or number) and kind (for example, cigarettes, snuff, paper
tubes). Where the tax rate depends on additional information (such as
number of cigarette papers to a set before 1/1/2000 or sale price of
large cigars), that information must also be established as part of tax
determination.
* * * * *
Sale price. The price for which large cigars are sold by the
importer or manufacturer, determined in accordance with Sec. 275.39 and
used for computation of the excise tax.
* * * * *
Par. 23. A new Sec. 275.29 is added to read as follows:
Sec. 275.29 Delegations of the Director.
The Director has general authority to take action on all matters
under the regulations in this part 275. Some of the authorities in this
part are redelegated to ``appropriate ATF officers.'' The title of the
appropriate ATF officer for each delegation is listed by section in ATF
Order 1130.15, Delegation Order--Delegation of Certain of the
Director's Authorities in 27 CFR parts 270, 275, and 296. ATF
delegation orders, such as ATF Order 1130.15, are available from the
ATF Distribution Center, PO Box 5950, Springfield, Virginia 22150-5190,
or from the ATF web site (http://www.atf.treas.gov).
Par. 24. Section 275.30 is revised to read as follows:
Sec. 275.30 Pipe tobacco and roll-your-own tobacco.
Pipe tobacco and roll-your-own tobacco are taxed at the following
rates under 26 U.S.C. 5701(f) and (g), respectively:
----------------------------------------------------------------------------------------------------------------
Tax rate per pound \1\ for removals during the years
Product -------------------------------------------------------------------------
1993 to 1999 2000 and 2001 2002 and after
----------------------------------------------------------------------------------------------------------------
Pipe tobacco.......................... $0.675 $0.9567 $1.0969
Roll-your-own tobacco................. No tax 0.9567 1.0969
----------------------------------------------------------------------------------------------------------------
\1\ Prorate tax for fractions of a pound.
Par. 25. Section 275.31 is revised to read as follows:
Sec. 275.31 Cigar tax rates.
(a) Cigars are taxed at the following rates under 26 U.S.C.
5701(a):
[[Page 71943]]
----------------------------------------------------------------------------------------------------------------
Tax rate for removals during the years
Product -------------------------------------------------------------------------
1993 to 1999 2000 and 2001 2002 and after
----------------------------------------------------------------------------------------------------------------
Small cigars (per thousand)........... $1.125 $1.594 $1.828
Large cigars \1\
percentage of sale price.......... 12.75% 18.063% 20.719%
but not to exceed per thousand.... $30 $42.50 $48.75
----------------------------------------------------------------------------------------------------------------
\1\ For large cigars, the percentage tax rate applies when the sale price is $235.294 per thousand or less, and
the flat tax rate applies when the sale price is more than $235.294.
(b) See Sec. 275.39 of this part for rules concerning determination
of sale price of large cigars.
(c) Cigars not exempt from tax under 26 U.S.C. chapter 52 and the
provisions of this part which are removed but not intended for sale
shall be taxed at the same rate as similar cigars removed for sale.
Par. 26. Section 275.32 is revised to read as follows:
Sec. 275.32 Cigarette tax rates.
Cigarettes are taxed at the following rates under 26 U.S.C.
5701(b):
----------------------------------------------------------------------------------------------------------------
Tax rate per thousand for removals during the years
Product -------------------------------------------------------------------------
1993 to 1999 2000 and 2001 2002 and after
----------------------------------------------------------------------------------------------------------------
Small cigarettes...................... $12 $17 $19.50
Large cigarettes up to 6\1/2\'' long.. 25.20 35.70 40.95
Large cigarettes over 6\1/2\'' long... Use tax rates for small cigarettes, but count each 2\3/4\ inches or
fraction thereof of the length of each as one cigarette.
----------------------------------------------------------------------------------------------------------------
Par. 27. Section 275.33 is revised to read as follows:
Sec. 275.33 Smokeless tobacco tax rates.
Smokeless tobacco products are taxed at the following rates under
26 U.S.C. 5701(e):
------------------------------------------------------------------------
Tax rate per pound \1\ for removals
during the years
Product --------------------------------------
1993 to 2000 or 2002 and
1999 2001 after
------------------------------------------------------------------------
Snuff............................ $0.36 $0.51 $0.585
Chewing tobacco.................. $0.12 $0.17 $0.195
------------------------------------------------------------------------
\1\ Prorate tax for fractions of a pound.
Par. 28. Section 275.34 is revised to read as follows:
Sec. 275.34 Cigarette papers.
Cigarette papers are taxed at the following rates under 26 U.S.C.
5701(c):
------------------------------------------------------------------------
Tax rate for each 50 papers \1\ for
removals during the years
Product --------------------------------------
1993 to 2000 or 2002 and
1999 \2\ 2001 after
------------------------------------------------------------------------
Cigarette papers up to 6\1/2\'' $0.0075 $0.0106 $0.0122
long............................
Cigarette papers over 6\1/2\''
long............................ Use rates above, but count each 2\3/
4\ inches, or fraction thereof, of
the length of each as one cigarette
paper.
------------------------------------------------------------------------
\1\ Tax rate for less than 50 papers is the same. The tax is not
prorated.
\2\ Before January 1, 2000, books or sets containing 25 papers or less
were not taxable. On and after January 1, 2000, all cigarette papers
are taxable.
Par. 29. Section 275.35 is revised to read as follows:
Sec. 275.35 Cigarette tubes.
Cigarette tubes are taxed at the following rates under 26 U.S.C.
5701(d):
[[Page 71944]]
------------------------------------------------------------------------
Tax rate for each 50 tubes \1\ for
removals during the years
Product --------------------------------------
1993 to 2000 and 2002 and
1999 2001 after
------------------------------------------------------------------------
Cigarette tubes up to 6\1/2\'' $0.015 $0.0213 $0.0244
long............................
Cigarette tubes over 6\1/2\''
long............................ Use rates above, but count each 2\3/
4\ inches, or fraction thereof, of
the length of each as one cigarette
tube.
------------------------------------------------------------------------
\1\ Tax rate for less than 50 tubes is the same. The tax is not
prorated.
Par. 30. Section 275.39 is amended to read as follows:
Sec. 275.39 Determination of sale price of large cigars.
The tax imposed on large cigars is computed based on the sale price
(the price for which the large cigars are sold by the importer or
manufacturer). In addition to money, goods or services exchanged for
cigars may be considered as part of the sale price. See Sec. 270.22(b)
of this chapter for information on determining the sale price in
special cases.
Par. 31. Section 275.81 is amended by revising paragraphs (c)(1),
(c)(4)(ii) and (c)(4)(iii) to read as follows:
Sec. 275.81 Taxpayment.
* * * * *
(c) * * *
(1) For cigarette papers: For cigarette papers imported on or after
January 1, 2000, the importer will show the total number of cigarette
papers, the rate of tax, and the amount of tax due. For cigarette
papers imported prior to January 1, 2000, the importer will show the
number of books or sets, the number of papers in each book or set, the
rate of tax, and the amount of tax due.
* * * * *
(4) * * *
(ii) For large cigars with a sale price of not more than $235.294
per thousand, the number and total sale price of such cigars;
(iii) For large cigars with a sale price of more than $235.294 per
thousand, the number of cigars;
* * * * *
Par. 32. Section 275.107 is amended by revising paragraph (c)(4) to
read as follows:
Sec. 275.107 Procedures at port of entry.
* * * * *
(c) * * *
(4) The number of cigarette papers. If imported prior to January 1,
2000, the number of books or sets of cigarette papers of each different
numerical content.
* * * * *
Par. 33. Section 275.110 is amended by revising paragraphs (b) and
(c) to read as follows:
Sec. 275.110 Computation of tax and execution of agreement to pay tax.
* * * (b) the number and total sale price of large cigars with a
price of not more than $235.294 per thousand to be shipped; (c) the
number of large cigars with a sale price of more than $235.294 per
thousand to be shipped.
* * * * *
Par. 34. Section 275.117 is amended by revising paragraphs (b) and
(c) to read as follows:
Sec. 275.117 Procedure at port of entry.
* * * (b) the number and sale price of large cigars with a sale
price of not more than $235.294 per thousand, (c) the number of large
cigars with a sale price of more than $235.294 per thousand, * * *
* * * * *
Par. 35. Section 275.139 is amended by revising paragraphs (b) and
(c) to read as follows:
Sec. 275.139 Records.
* * * * *
(b) The sale price of large cigars removed subject to tax, except
that if the price is more than $235.294 per thousand, it may be shown
as if it were $236 per thousand.
(c) Cigarette papers:
(1) Before January 1, 2000, the date and number of books or sets of
cigarette papers of each numerical content.
(2) On and after January 1, 2000, the date and number of cigarette
papers.
* * * * *
Par. 36. Section 275.170 is amended by revising the section heading
and paragraph (b) to read as follows:
Sec. 275.170 Reduction of tobacco products to materials; ATF action.
* * * * *
(b) Large cigars. Refund or credit of tax on large cigars withdrawn
from the market is limited to the lowest tax applicable to that brand
and size of cigar during the required record retention period (see
Sec. 275.22) except where the importer establishes that a greater
amount was actually paid. For each claim involving large cigars
withdrawn from the market, the importer must include a certification on
either ATF Form 3069 (5200.7) or ATF Form 2635 (5620.8) to read as
follows:
The amounts claimed relating to large cigars are based on the
lowest sale price applicable to the cigars during the required
record retention period, except where specific documentation is
submitted with the claim to establish that any greater amount of tax
claimed was actually paid.
(See 26 U.S.C. 5705)
Par. 37. Section 275.172 is amended by revising paragraph (b) to
read as follows:
Sec. 275.172 Return to nontaxpaid status; action by taxpayer.
* * * * *
(b) Large cigars. Refund or credit of tax on large cigars withdrawn
from the market is limited to the lowest tax applicable to that brand
and size of cigar during the required record retention period (see
Sec. 275.22) except where the importer establishes that a greater
amount was actually paid. For each claim involving large cigars
withdrawn from the market, the importer must include a certification on
either ATF Form 3069 (5200.7) or ATF Form 2635 (5620.8) to read as
follows:
The amounts claimed relating to large cigars are based on the
lowest sale price applicable to the cigars during the required
record retention period, except where specific documentation is
submitted with the claim to establish that any greater amount of tax
claimed was actually paid.
(See 26 U.S.C. 5705)
Par. 38. Section 275.181 is revised to read as follows:
Sec. 275.181 Records of large cigars.
Every person who imports large cigars for sale within the United
States must keep such records as are necessary to establish and verify
the sale price that applies to large cigars removed (entered or
withdrawn).
(a) Basic record. The importer must keep a record to show each sale
price (as determined under Sec. 275.39), which is applicable to large
cigars removed. No later than the tenth business day in
[[Page 71945]]
January of each year the importer must prepare such a record to show
the sale price in effect on the first day of that year for each brand
and size of large cigars. The importer must note any change in a price
from that shown in the record within ten business days after such
change in price. The record must be a continuing one for each brand and
size of cigar (and type of packaging, if pertinent), so that the
taxable price on any date may be readily ascertained. If an importer
removes new types of large cigars after the beginning of the year, the
importer must enter the sale price and its effective date for such
large cigars in the basic record within ten business days after such
removal.
(b) Copies of price announcements. The importer must keep a copy of
each general announcement that is issued internally or to the trade
about establishment or change of large cigar sale prices. If the copy
does not show the actual date when issued it must be annotated to show
this information.
(c) Copies of entry and withdrawal forms. The importer must keep a
copy of each customs entry or withdrawal form on which internal revenue
tax for large cigars is declared pursuant to Sec. 275.81.
(d) Alternative record. If an importer has so few import
transactions and/or brands and sizes of large cigars that retention of
an appropriate copy of each entry and withdrawal form required under
paragraph (c) of this section will provide an adequate record of sale
prices, then the record required under paragraph (a) of this section
need not be kept. In such case the entry and withdrawal forms must
identify the brands and sizes of cigars covered and show the
corresponding quantity and sale price for each. If such information was
not originally entered on the form it may be included by annotation.
Whenever the appropriate ATF officer finds that alternative records
being kept pursuant to this paragraph are inadequate for the intended
purpose, he or she may so notify the importer in writing, after which
time the importer must keep the record required under paragraph (a) of
this section.
(Approved by the Office of Management and Budget under control
number 1512-0368)
PART 290--[AMENDED]
Par. 39. The authority citation for part 290 continues to read as
follows:
Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-
5713, 5721-5723, 5731, 5741, 5751, 6061, 6065, 6151, 6402, 6404,
6806, 7011, 7212, 7342, 7606, 7805, 31 U.S.C. 9301, 9303, 9304,
9306.
Par. 40. Section 290.11 is amended by removing the definition for
the term ``wholesale price'' and adding a definition for the term
``sale price'' to read as follows:
Sec. 290.11 Meaning of terms.
* * * * *
Sale price. The price for which large cigars are sold by the
manufacturer, determined in accordance with Sec. 270.22 or Sec. 275.39.
* * * * *
PART 295--[AMENDED]
Par. 41. The authority citation for part 295 continues to read as
follows:
Authority: 26 U.S.C. 5703, 5704, 5705, 5723, 5741, 5751, 5762,
5763, 6313, 7212, 7342, 7606, 7805, 44 U.S.C. 3504(h).
Par. 42. Section 295.11 is amended by removing the definition for
the term ``Wholesale price'' and adding a definition for the term
``Sale price'' to read as follows:
Sec. 295.11 Meaning of terms.
* * * * *
Sale price. The price for which large cigars are sold by the
manufacturer or importer, determined in accordance with Sec. 270.22 or
Sec. 275.39 and used in computation of the tax.
* * * * *
Par. 43. Section 295.51 is revised to read as follows:
Sec. 295.51 Supporting records.
(a) Records of removals. Every manufacturer who removes tobacco
products, and cigarette papers and tubes under this part must, in
addition to the records kept under part 270 of this chapter, keep a
supporting record of such removals and must make appropriate entries
therein at the time of removal. The supporting record for each removal
must show:
(1) The date of removal;
(2) The name and address of the Federal agency to which shipped or
delivered;
(3) The kind and quantity and,
(4) for large cigars, the sale price.
(b) Records of returns. If any tobacco products, or cigarette
papers or tubes removed under this part are returned to the factory,
such returns must be noted in the supporting record.
(c) Commercial records. Where the manufacturer keeps, at the
factory, copies of invoices or other commercial records containing the
information required as to each removal, in such manner that the
information may be readily ascertained therefrom, such copies will be
considered the supporting record required by this section.
(d) Retention period. The manufacturer must retain the supporting
record for 3 years following the close of the year covered therein. The
record must be made available for inspection by any ATF officer upon
request.
(Approved by the Office of Management and Budget under control
number 1512-0363)
(See 26 U.S.C. 5741)
PART 296--[AMENDED]
Par. 44. The authority citation for part 296 continues to read as
follows:
Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5708, 5751, 5761-5763,
6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805, 44 U.S.C.
3504(h), 49 U.S.C. 782.
Par. 45. The heading of subpart C is revised to read as follows:
Subpart C--Disaster Loss Claims
Par. 46. Section 296.72 is amended by removing the definition for
the term ``Wholesale price'' and adding definitions for the terms
``Appropriate ATF officer'' and ``Sale price'' to read as follows:
Sec. 296.72 Meaning of terms.
* * * * *
Appropriate ATF officer. An officer or employee of the Bureau of
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions
relating to the administration or enforcement of this part by ATF Order
1130.15, Delegation Order--Delegation of Certain of the Director's
Authorities in 27 CFR Parts 270, 275, and 296.
* * * * *
Sale price. The price for which large cigars are sold by the
manufacturer or importer, determined in accordance with Sec. 270.22 or
275.39 and used in computation of the tax.
* * * * *
Par. 47. Sections 296.74 through 296.77 are revised to read as
follows:
Sec. 296.74 Execution of claims.
Disaster loss claims for tobacco products or cigarette papers or
tubes must be executed on ATF Form 2635 (5620.8), Claim--Alcohol,
Tobacco and Firearms Taxes, in accordance with the instructions on the
form. If a claim involves taxes on both domestic and imported products,
the quantities of each must be shown separately in the claim. Prepare a
separate claim in respect of customs duties.
Sec. 296.75 Required information for claim.
The claim should contain the following information:
(a) That the tax on such tobacco products, or cigarette papers or
tubes
[[Page 71946]]
has been paid or determined and customs duty has been paid;
(b) That such tobacco products, or cigarette papers or tubes were
lost, rendered unmarketable, or condemned by a duly authorized
official, by reason of a disaster;
(c) The type and date of occurrence of the disaster and the
location of the tobacco products, or cigarette papers or tubes at that
time;
(d) That the claimant was not indemnified by any valid claim of
insurance or otherwise in respect of the tax, or tax and duty, on the
tobacco products, or cigarette papers or tubes covered by the claim;
(e) That no amount of internal revenue tax or customs duty claimed
has been or will be otherwise claimed under any other provision of law
or regulations,
(f) That the claimant is entitled to payment under this subpart,
and
(g) The claim must set forth the quantity and kind of tobacco
products and cigarette papers and tubes in sufficient detail to
calculate the amount of tax and duty paid on these products,
substantially as shown in the examples below:
[Example using 1993-1999 Rates]
----------------------------------------------------------------------------------------------------------------
Quantity Article Rate of tax Amount
----------------------------------------------------------------------------------------------------------------
20,000................................ Small cigars.................. $1.125 per thousand........... $22.50
1,000................................. Large cigars--sale price $100/ 12.75% of sale price.......... 12.75
thousand.
500................................... Large cigars--sale price $236/ $30 per thousand.............. 15.00
thousand.
10,000................................ Small cigarettes.............. $12 per thousand.............. 120.00
5,000................................. Large cigarettes.............. $25.20 per thousand........... 126.00
2,000 sets............................ Cigarette papers--50 per set.. $0.0075 per set............... 15.00
1,000 sets............................ Cigarette papers--100 per set. $0.015 per set................ 15.00
1,000................................. Cigarette tubes............... $0.015 per 50 tubes........... 0.30
100 lbs............................... Chewing tobacco............... $0.12 per pound............... 12.00
200 lbs............................... Snuff......................... $0.36 per pound............... 72.00
100 lbs............................... Pipe tobacco.................. $0.675 per pound.............. 67.50
300 lbs............................... Roll-your-own tobacco......... $0 per pound.................. ........
Total claimed..................... ............................ ............................ 478.05
----------------------------------------------------------------------------------------------------------------
[Example using 2000-2001 Rates]
----------------------------------------------------------------------------------------------------------------
Quantity Article Rate of tax Amount
----------------------------------------------------------------------------------------------------------------
20,000................................ Small cigars.................. $1.594 per thousand........... $31.88
1,000................................. Large cigars--sale price $100/ 18.063% of sale price......... 18.06
thousand.
500................................... Large cigars--sale price $236/ $42.50 per thousand........... 21.25
thousand.
10,000................................ Small cigarettes.............. $17.00 per thousand........... 170.00
5,000................................. Large cigarettes.............. $35.70 per thousand........... 178.50
199,975............................... Cigarette papers.............. $0.0106 per 50 papers......... 42.40
1,000................................. Cigarette tubes............... $0.0213 per 50 tubes.......... 0.43
100 lbs............................... Chewing tobacco............... $0.17 per pound............... 17.00
200 lbs............................... Snuff......................... $0.51 per pound............... 102.00
100 lbs............................... Pipe tobacco.................. $0.9567 per pound............. 95.67
300 lbs............................... Roll-your-own tobacco......... $0.9567 per pound............. 287.01
Total claimed..................... ............................ ............................ 964.20
----------------------------------------------------------------------------------------------------------------
[Example using rates for 2002 and After]
----------------------------------------------------------------------------------------------------------------
Quantity Article Rate of tax Amount
----------------------------------------------------------------------------------------------------------------
20,000................................ Small cigars.................. $1.828 per thousand........... 36.56
1,000................................. Large cigars--sale price $100/ 20.719% of sale price......... 20.72
thousand.
500................................... Large cigars--sale price $236/ $48.75 per thousand........... 24.38
thousand.
10,000................................ Small cigarettes.............. $19.50 per thousand........... 195.00
5,000................................. Large cigarettes.............. $40.95 per thousand........... 204.75
199,975............................... Cigarette papers.............. $0.0122 per 50 papers......... 48.80
1,000................................. Cigarette tubes............... $0.0244 per 50 tubes.......... 0.49
100 lbs............................... Chewing tobacco............... $0.195 per pound.............. 19.50
200 lbs............................... Snuff......................... $0.585 per pound.............. 117.00
100 lbs............................... Pipe tobacco.................. $1.0969 per pound............. 109.69
300 lbs............................... Roll-your-own tobacco......... $1.0969 per pound............. 329.07
Total claimed..................... ............................ ............................ 1,105.96
----------------------------------------------------------------------------------------------------------------
Sec. 296.76 Supporting evidence.
The claimant must support the claim with any available evidence
(such as inventories, statements, invoices, bills, records, stamps, and
labels), relating to the tobacco products or cigarette papers or tubes
on hand at the time of the disaster and claimed to have been lost,
rendered unmarketable, or condemned as a result thereof. If the claim
is for refund of duty, the claimant must furnish, if practicable, the
customs entry number, date of entry, and the name of the port of entry.
296.77 Time and place of filing.
Disaster loss claims must be filed within 6 months after the date
on which the President makes the determination that the disaster has
occurred. All forms, including claims for duty on imported products,
must be filed with the appropriate ATF officer.
[[Page 71947]]
Par. 48. A new undesignated centerheading and Sec. 296.81 are added
to the end of subpart C to read as follows:
Administrative Provisions
Sec. 296.81 Delegations of the Director.
The Director has general authority to take action on all matters
under this subpart. Some of the authorities in this subpart are
redelegated to ``appropriate ATF officers.'' The title of the
appropriate ATF officer for each section is listed in ATF Order
1130.15, Delegation Order--Delegation of Certain of the Director's
Authorities in 27 CFR parts 270, 275, and 296. ATF delegation orders,
such as ATF Order 1130.15, are available from the ATF Distribution
Center, P.O. Box 5950, Springfield, Virginia 22150-5190, or from the
ATF web site (http://www.atf.treas.gov).
Signed: October 5, 1999.
John W. Magaw,
Director.
Approved: October 27, 1999.
John P. Simpson,
Deputy Assistant Secretary (Regulatory, Tariff and Trade Enforcement).
[FR Doc. 99-32605 Filed 12-21-99; 8:45 am]
BILLING CODE 4810-31-U
