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Increase in Tax Rates on Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes; and Changes to Basis for Denial, Suspension, or Revocation of Permits (2009R-118P)

tax-irs · TTB · Rule · Published 2009-03-31 · Effective 2009-03-31 · 74 FR 14479

Document

Document number
E9-7077
Federal Register citation
74 FR 14479
CFR reference
27 CFR 40
Type
Rule
Action
Temporary Rule.
Category
tax-irs
Sub-agency
TTB
Publication date
2009-03-31
Effective date
2009-03-31
Treasury docket
Docket No. TTB-2009-0001

Abstract

The Alcohol and Tobacco Tax and Trade Bureau is amending its regulations to implement certain provisions of the Children's Health Insurance Program Reauthorization Act of 2009 (the Act). This final rule amends existing regulations to reflect increases in the Federal excise tax rates on tobacco products and cigarette papers and tubes, revises existing floor stocks tax regulations to reflect the scope of the floor stocks tax provisions of the Act, and revises existing regulations to include the new statutory criteria for denial, suspension, or revocation of tobacco permits. We also are soliciting comments from all interested parties on these amendments through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register.

Source

Authoritative
Federal Register document
Machine
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