1513-AB78 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1513 Alcohol and Tobacco Tax and Trade Bureau TTB 1500 Department of the Treasury TREAS Distinguishing Between Roll-Your-Own Tobacco and Pipe Tobacco for Federal Excise Tax Purposes

The Department of the Treasury and the Alcohol and Tobacco Tax and Trade Bureau (TTB) are considering amending 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 would be 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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Not subject to, not significant 27 CFR 40 27 CFR 41 27 CFR 44 27 CFR 45 26 U.S.C. 5702 26 U.S.C. 7805 No ANPRM 07/22/2010 75 FR 42659 ANPRM Comment Period End 09/20/2010 Second ANPRM 08/24/2011 76 FR 52913 Second ANPRM Comment Period End 10/24/2011 NPRM 09/00/2018 No No None No No No No Amy Greenberg R. Director 1513 Alcohol and Tobacco Tax and Trade Bureau TTB 202 453-2099 202 453-2334 amy.greenberg@ttb.gov 1310 G Street NW., Box 12, Washington DC 20005