Sec. 110. Coordination with other government officials
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/bill/114/hr/1749/ih/section-110A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subchapter F of chapter 52 is amended by adding at the end the following new section: The Secretary shall make reasonable efforts to coordinate with other Federal agencies and with officials of foreign, State, local, Indian tribal, and other governments to promote the purposes of this chapter, to prevent and reduce tobacco tax evasion and contraband trafficking in tobacco products and processed tobacco, to enforce settlement agreements between tobacco companies and State or other governments and related laws, or for other law enforcement or administration purposes. . Paragraph
(1)of section 6103(o) is amended by adding at the end the following new subparagraph: Returns and return information with respect to taxes imposed by chapter 52 may be open to inspection by or disclosure to officers and employees of any Federal agency, the State Tax Administrators, or any other agency of any State, local, or Indian tribal government responsible for the administration and enforcement of laws and regulations relating to tobacco products and processed tobacco, or their legal representative, solely for use in such administration and enforcement, unless the Secretary determines that such disclosure would seriously impair Federal tax administration. The Secretary shall, upon written request, disclose returns and return information with respect to taxes imposed by chapter 52 to officers and employees of any agency of any foreign government, OLAF (European Anti-Fraud Office), EUROPOL, INTERPOL, or the World Customs Organization responsible for the administration and enforcement of laws and regulations relating to tobacco products and processed tobacco, or their legal representative, solely for use in such administration and enforcement, if the Secretary obtains written assurances from such government or organization that the information will be held in confidence and used only for such use. No return or return information shall be disclosed under this clause if the Secretary determines that such disclosure would seriously impair Federal tax administration. The identity and business address of those persons that have a valid permit, pursuant to chapter 52, to engage in business as a manufacturer, wholesaler, or importer of tobacco products or processed tobacco, as an export warehouse proprietor, or as a manufacturer, seller, or importer of tobacco production machines (as defined in section 5702(q)) shall be made publicly available at such time and in such manner as the Secretary may prescribe. . Subsection
(a)of section 6103 is amended— by striking or any local in paragraph
(2)and inserting any local , by inserting , or any agency described in subsection (o)(1)(C)(i) after subsection (l)(7)(D) in paragraph (2), by striking or subsection
(n)in paragraph
(3)and inserting subsection (n), or subsection (o)(1)(C)(i) . Paragraph
(4)of section 6103(p) is amended— by striking (o)(1)(A) both places it appears and inserting (o)(1)(A) or (C)(i) , and by striking (15), or (16), and inserting (15), or (16), or (o)(1)(C)(i), . Paragraph
(2)of section 7213(a) is amended— by striking
(21)or and inserting (21), , and by striking or
(7)and inserting or (7), or (o)(1)(C)(i) . The table of sections for subchapter F of chapter 52 is amended by adding at the end the following new item: Sec. 5755. Coordination with other government officials. .