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TREAS/TTB RIN: 1513-AB34 Publication ID: Spring 2009 
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
Timetable:
Action Date FR Cite
NPRM  10/25/2006  71 FR 62506   
NPRM Comment Period End  12/05/2006  71 FR 70476   
NPRM Comment Period End  12/26/2006    
NPRM Comment Period End  03/26/2007    
Final Rule  09/00/2009    
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