Federal Register: July 24, 2000 (Volume 65, Number 142)
DOCID: FR Doc 00-18057
DEPARTMENT OF THE TREASURY
Alcohol, Tobacco and Firearms Bureau
CFR Citation: 27 CFR Part 275
RIN ID: RIN 1512-AC07
DOCUMENT ID: [T.D. ATF-422b]
ACTION: Alcohol, tobacco, and other excise taxes:
DOCUMENT ACTION: Temporary rule; correction.
Implementation of Public Law 105-33, Section 9302, Requiring the Qualification of Tobacco Product Importers (98R-316P) and Miscellaneous Technical Amendments: Correction
DATES: This rule is effective July 24, 2000.
This document contains a correcting amendment to the temporary regulations, which were published in the Federal Register on December 22, 1999 (64 FR 71947) and on March 21, 2000 (65 FR 15058). The temporary regulations relate to implementing certain provisions of the Balanced Budget Act of 1997 that set forth requirements that, beginning January 1, 2000, importers of tobacco products must qualify for a permit to conduct that activity.
Tobacco products—; Cigarette papers and tubes; tax increase; correction,
The temporary regulations that are the subject of this correction implemented some of the provisions of the Balanced Budget Act of 1997 (Public Law 10533) and made clarifying changes to part 275. The temporary regulations were published in the Federal Register on December 22, 1999 (T.D. ATF422, 64 FR 71947) and corrected on March 21, 2000 (T.D. ATF422a, 65 FR 15058). These provisions amended the Internal Revenue Code of 1986 to require that, beginning January 1, 2000, importers of tobacco products must qualify for a permit to conduct that activity.
Need for Correction
As published, the temporary regulations contain an error that may be confusing and needs to be clarified. T.D. ATF422 contained an instruction to remove and reserve a section of regulations (27 CFR 275.117) (see 64 FR 71951). Later, T.D. ATF422a removed this instruction (65 FR 15059), but it should not have been removed. This document corrects this error.
List of Subjects in 27 CFR Part 275
Administrative practice and procedure, Authority delegations, Cigarette papers and tubes, Cigars and cigarettes, Electronic funds transfers, Claims, Customs duties and inspections, Excise taxes, Imports, Labeling, Packaging and containers, Penalties, Reporting and record keeping requirements, Seizures and forfeitures, Surety bonds, U.S. Possessions, Warehouses.
Accordingly, 27 CFR Part 275 is corrected by making the following correcting amendments:
PART 275IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
1. The authority citation for part 275 continues to read as follows:
Authority: 18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705,
5708, 5712, 5713, 5721, 5722, 5723, 5741, 5754, 5761, 5762, 5763,
6301, 6302, 6313, 6404, 7101, 7212, 7342, 7606, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
Sec. 275.117 [Removed and reserved]
2. Section 275.117 is removed and reserved.
Signed: July 11, 2000.
Bradley A. Buckles,
[FR Doc. 0018057 Filed 72100; 8:45 am] BILLING CODE 481031P
FOR FURTHER INFORMATION CONTACT
Robert Ruhf, Regulations Division, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW, Washington, DC 20226 (2029278210).