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Code · BILL · 114th Congress · H.R. 1749 (Introduced in House) — To amend the Internal Revenue Code of 1986 to reduce tobacco smuggling, and for other purposes. · Sec. 105

Sec. 105. Conditions of permit

391 words·~2 min read·/bill/114/hr/1749/ih/section-105

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Subsection
(a)of section 5713 is amended to read as follows: A person shall not engage in business as a manufacturer or importer of tobacco products or processed tobacco, as a wholesaler, as an export warehouse proprietor, or as a manufacturer, seller, lessor, or importer of tobacco production machines without a permit to engage in such business. Such permit, conditioned upon compliance with this chapter and regulations issued thereunder, shall be issued in such form and in such manner as the Secretary shall by regulation prescribe, to every person properly qualified under sections 5711 and 5712. Any entity granted such a permit is not eligible to provide any services the Secretary may elect to procure to facilitate the purposes of section 5723. Permit holders shall automatically count output and register, record, and transmit the quantities measured, in the form, conditions, and time limits established by the Secretary. A new permit may be required at such other time as the Secretary shall by regulation prescribe. The Secretary shall not issue a permit under this section unless— the applicant is in compliance with the requirements of— this chapter, chapter 114 of title 18, United States Code, the Act of October 19, 1949 ( 15 U.S.C. 375 et seq. ; commonly referred to as the Jenkins Act ), the Fair and Equitable Tobacco Reform Act of 2004, and any amendments made thereby, the Family Smoking Prevention and Tobacco Control Act, and any amendments made thereby, the Prevent All Cigarette Trafficking Act of 2009, and any amendments made thereby, and any related regulations thereunder, as in effect on the date of the issuance of the permit, the applicant certifies that the applicant is in compliance with all other Federal, State, local, and Indian tribal laws relating to the taxation, manufacture, importation, exportation, distribution, marketing, sale, or transportation of tobacco products, processed tobacco, or tobacco production machines, as in effect on the date of the issuance of the permit, and the applicant identifies in the application any violation of a law described in subparagraph
(A)or
(B)by the applicant resulting in a penalty under any such law during the 5-year period ending on the date of the application. . Subparagraph
(A)of section 5713(b)(1) is amended by inserting or any other law described in subparagraph
(A)or
(B)of subsection (a)(2) after this chapter .
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Sec. 105
Conditions of permit
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