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TREAS/TTB

RIN: 1513-AA16

Publication ID: Fall 2013

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: Action Date FR Cite NPRM  06/00/2014

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