View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/TTB | RIN: 1513-AA16 | Publication ID: Fall 2008 |
Title: Determination of Tax and Recordkeeping on Large Cigars | |
Abstract: This notice incorporates most of the parts of Industry Circular 91-3, dated March 19, 1991, entitled "Large Cigar Taxes On and After January, 1991" that have not been placed in the regulations. This notice addresses questions about determining the amount of tax for large cigars based on their sale price and gives guidance on tax adjustments for large cigars provided at no cost in connection with a sale. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 27 CFR 40 and 41 | |
Legal Authority: 26 USC 5701 and 5702 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: Transferred from RIN 1512-AC22 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Amy R. Greenberg Director Department of the Treasury Alcohol and Tobacco Tax and Trade Bureau 1310 G Street NW., Box 12, Washington, DC 20005 Phone:202 453-2099 Fax:202 453-2334 Email: amy.greenberg@ttb.gov |