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TREAS/TTB | RIN: 1513-AB34 | Publication ID: Fall 2008 |
Title: Tax Classification of Cigars and Cigarettes | |
Abstract: TTB is proposing changes to the regulations that govern the classification and labeling of cigars and cigarettes for Federal excise tax purposes under the Internal Revenue Code of 1986. The proposed regulatory changes address concerns that TTB has regarding the adequacy of the current regulatory standards for distinguishing between cigars and cigarettes. The document also summarizes and responds to three petitions received by TTB requesting rulemaking action regarding the classification of cigars and cigarettes, with particular reference to the distinction between little cigars and cigarettes. The proposals contained in this document clarify the application of existing statutory definitions and update and codify administrative policy to provide clearer and more objective product classification criteria. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 27 CFR 40 and 41 27 CFR 44 and 45 | |
Legal Authority: 26 USC 5142 and 5143 26 USC 5146 26 USC 5701 26 USC 5703 to 5705 26 USC 5711 to 5713 26 USC 5721 to 5723 26 USC 5731 26 USC 5741 26 USC 5751 26 USC 5753 and 5754 26 USC 5761 to 5763 26 USC 6061 26 USC 6065 26 USC 6109 26 USC 6151 26 USC 6301 and 6302 26 USC 6311 26 USC 6313 26 USC 6402 26 USC 6404 26 USC 6423 26 USC 6676 26 USC 6806 26 USC 7011 26 USC 7212 26 USC 7325 26 USC 7342 26 USC 7502 and 7503 26 USC 7606 26 USC 7805 31 USC 9301 31 USC 9303 and 9304 31 USC 9306 18 USC 2342 26 USC 5708 26 USC 7101 26 USC 7651 and 7652 44 USC 3504(h) |
Legal Deadline:
None |
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Timetable:
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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 |