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TREAS/TTB | RIN: 1513-AB78 | Publication ID: Spring 2016 |
Title: Distinguishing Between Roll-Your-Own Tobacco and Pipe Tobacco for Federal Excise Tax Purposes | |
Abstract:
The Department of the Treasury and the Alcohol and Tobacco Tax and Trade Bureau (TTB) intend to amend the TTB regulations with regard to the classification and labeling of pipe tobacco and roll-your-own tobacco for Federal excise tax purposes under the Internal Revenue Code of 1986. The purpose of this notice of proposed rulemaking is to propose regulatory amendments to clarify the existing statutory definitions and set forth objective product classification criteria to reduce possible revenue losses through misclassification of pipe tobacco and roll-your-own tobacco. |
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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 27 CFR 44 and 45 | |
Legal Authority: 26 U.S.C. 5702 26 U.S.C. 7805 |
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 |