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TREAS/TTB RIN: 1513-AB78 Publication ID: Fall 2016 
Title: 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) 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.

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
Action Date FR Cite
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  01/00/2017 
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
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