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Code · BILL · 113th Congress · S. 826 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to reform and enforce taxation of tobacco products. · Sec. 1

Sec. 1. Short title and table of contents

170 words·~1 min read·/bill/113/s/826/is/section-1

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This Act may be cited as the . Tobacco Tax and Enforcement Reform Act The table of contents of this Act is as follows: Sec. 1. Short title and table of contents. TITLE I—Tobacco Tax Increase and Parity Sec. 101. Tobacco tax increase and parity. TITLE II—Amendments to Internal Revenue Code of 1986 Sec. 201. Amendment of 1986 code. Sec. 202. Machines used to manufacture or package tobacco products or processed tobacco. Sec. 203. Improved marking and labeling. Sec. 204. Wholesalers and manufacturers, importers, and sellers of tobacco production machines required to have permit.
Sec. 205. Conditions of permit. Sec. 206. Records to be maintained. Sec. 207. Reports. Sec. 208. Fraudulent offenses. Sec. 209. Penalties. Sec. 210. Coordination with other government officials. Sec. 211. Definitions. Sec. 212. Conforming amendments. Sec. 213. Effective date. TITLE III—Import Fraud Sec. 301. Maximum penalty for importation of tobacco products and cigarette papers and tubes by fraudulent means. TITLE IV—Exclusions regarding Indian Tribes and Tribal matters Sec. 401.
Exclusions regarding Indian Tribes and Tribal matters.
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