Home »
Rulemaking » T.D. TTB-104: Qualifications of Manufacturers and Importers of Processed Tobacco: Permit Requirements and the Expanded Definition of Roll-Your-Own Tobacco
T.D. TTB-104: Qualifications of Manufacturers and Importers of Processed Tobacco: Permit Requirements and the Expanded Definition of Roll-Your-Own Tobacco
Document ID: TTB-2009-0002-0026
Document Type: Rule
Agency: Alcohol And Tobacco Tax And Trade Bureau
Topics: Cigars and Cigarettes, Claims, Electronic Fund Transfers, Excise Taxes, Imports, Labeling, Packaging and Containers, Reporting and Recordkeeping Requirements, Surety Bonds, Tobacco Products
This final rule makes permanent, with some changes, the temporary amendments to the TTB tobacco regulations in 27 CFR parts 40, 41, 44, and 45, which were issued in 2009 in response to certain changes made to the tobacco provisions of the Internal Revenue Code by the Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA). Among other things, CHIPRA increased the Federal excise taxes on tobacco products, imposed a floor stocks tax, imposed new requirements on manufacturers and importers of processed tobacco, expanded the definition of roll-your-own tobacco, and changed the basis for denial, suspension, or revocation of permits.
Therefore, effective June 21, 2012, the CHIPRA-related temporary regulations published in the Federal Register at 74 FR 29401 on June 22, 2009 (as T.D. TTB–78), at 74 FR 37551 on July 29, 2009 (as T.D. TTB–80), and at 74 FR 48650 on September 24, 2009 as (T.D. TTB–81), are adopted as final. The additional amendments to 27 CFR parts 40 and 41 contained in T.D. TTB–104 are also effective on June 21, 2012.
T.D. TTB-104: Qualifications of Manufacturers and Importers of Processed Tobacco: Permit Requirements and the Expanded Definition of Roll-Your-Own Tobacco
Details Information
Comments
Related Documents