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Code · REGISTER · 2004-08-26 · Alcohol and Tobacco Tax and Trade Bureau (TTB), Treasury · Proposed Rules

Proposed Rules. Final rule; Treasury decision

3,708 words·~17 min read·/register/2004/08/26/04-19418

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 40, 41, 44, 45, 46, 70, and 275 [T.D. TTB-16] RIN 1513-AA20 Importation of Tobacco Products and Cigarette Papers and Tubes; Recodification of Regulations; Administrative Changes Due to the Homeland Security Act of 2002 (2000R-546P) AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB), Treasury. ACTION: Final rule; Treasury decision. SUMMARY: The Alcohol and Tobacco Tax and Trade Bureau
(TTB)is recodifying its regulations pertaining to the importation of tobacco products and cigarette papers and tubes. We are also making administrative changes to these regulations to reflect TTB's new name and organizational structure resulting from changes made by the Homeland Security Act of 2002. This document does not include any substantive regulatory changes. DATES: This rule is effective on August 26, 2004. FOR FURTHER INFORMATION CONTACT: N. A. Sutton, Regulations and Procedures Division, Alcohol and Tobacco Tax and Trade Bureau, telephone 415-271-1254 or e-mail: *nancy.sutton@ttb.gov.* SUPPLEMENTARY INFORMATION: Background As a part of its continuing efforts to reorganize chapter I of title 27 of the Code of Federal Regulations (27 CFR chapter I), the Alcohol and Tobacco Tax and Trade Bureau
(TTB)is removing all of part 275, Importation of Tobacco Products and Cigarette Papers and Tubes, from subchapter M, Alcohol, Tobacco and Other Excise Taxes, and recodifying it as part 41 in subchapter B, Tobacco. This change merely improves the organization of chapter I of title 27. The table below shows from which section of part 275 the requirements of part 41 are derived. In addition, section 1111 of the Homeland Security Act of 2002 (Public Law 107-296, 116 Stat. 2135) divided the Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, into two separate agencies, the Bureau of Alcohol, Tobacco, Firearms and Explosives in the Department of Justice, and TTB which remains in the Department of the Treasury. This reorganization requires us to amend each of the CFR parts under our jurisdiction to reflect our Bureau's new name and organizational structure. This document makes the appropriate administrative, nonsubstantive changes to the newly redesignated part 41. Derivation Table for Part 41 The requirements of section Are derived from section Subpart A 41.1 275.1 Subpart B 41.11 275.11 Subpart C 41.21 275.21 41.22 275.22 41.23 275.23 41.24 275.24 41.25 275.25 41.26 275.26 41.27 275.27 41.28 275.28 41.29 275.29 Subpart D 41.30 275.30 41.31 275.31 41.32 275.32 41.33 275.33 41.34 275.34 41.35 275.35 41.37 275.37 41.38 275.38 41.39 275.39 41.40 275.40 41.41 275.41 41.50 275.50 41.60 275.60 41.62 275.62 41.63 275.63 Subpart E 41.71 275.71 41.72 275.72 41.72a 275.72a 41.72b 275.72b 41.72c 275.72c 41.73 275.73 41.74 275.74 41.75 275.75 Subpart F 41.81 275.81 41.82 275.82 41.83 275.83 41.85 275.85 41.85a 275.85a 41.86 275.86 Subpart G 41.101 275.101 41.105 275.105 41.106 275.106 41.107 275.107 41.108 275.108 41.109 275.109 41.110 275.110 41.111 275.111 41.112 275.112 41.113 275.113 41.114 275.114 41.114a 275.114a 41.115 275.115 41.115a 275.115a 41.116 275.116 41.117 275.117 41.118 275.118 41.119 275.119 41.120 275.120 41.121 275.121 41.122 275.122 41.123 275.123 41.124 275.124 41.125 275.125 41.126 275.126 41.127 275.127 41.128 275.128 41.129 275.129 41.135 275.135 41.136 275.136 41.137 275.137 41.138 275.138 41.139 275.139 41.140 275.140 41.141 275.141 Subpart H 41.151-41.153 275.151-275.153 Subpart I 41.161 275.161 41.162 275.162 41.163 275.163 41.165 275.165 41.170 275.170 41.171 275.171 41.172 275.172 41.173 275.173 41.174 275.174 Subpart J 41.181 275.181 41.182 275.182 41.183 275.183 Subpart K 41.190 275.190 41.191 275.191 41.192 275.192 41.193 275.193 41.194 275.194 41.195 275.195 41.196 275.196 41.197 275.197 41.198 275.198 41.199 275.199 41.200 275.200 41.201 275.201 41.202 275.202 41.203 275.203 41.204 275.204 41.205 275.205 41.206 275.206 41.207 275.207 41.208 275.208 Subpart L 41.220 275.220 41.221 275.221 41.222 275.222 41.223 275.223 41.224 275.224 41.225 275.225 41.226 275.226 41.227 275.227 41.228 275.228 Regulatory Flexibility Act Because no notice of proposed rulemaking is required for this final rule under 5 U.S.C. 553, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 *et seq.* ) do not apply. Executive Order 12866 This final rule is not a significant regulatory action as defined in Executive Order 12866. Accordingly, this final rule is not subject to the analysis requirement of this Executive Order. Inapplicability of Prior Notice and Comment and Delayed Effective Date Requirements Because this final rule merely makes organizational and technical or conforming nonsubstantive amendments to improve the layout of the regulations and to reflect the new name and organizational structure of TTB, no notice of proposed rulemaking and public comment period are required under 5 U.S.C. 553(b)(B). For the same reasons, this final rule is not subject to the delayed effective date requirement of 5 U.S.C. 553(d). Drafting Information The principal author of this document is N. A. Sutton, Regulations and Procedures Division, Alcohol and Tobacco Tax and Trade Bureau. List of Subjects 27 CFR Part 40 Cigars and cigarettes, Claims, Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Tobacco. 27 CFR Part 41 Cigars and cigarettes, Claims, Customs duties and inspection, Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging and containers, Puerto Rico, Reporting and recordkeeping requirements, Surety bonds, Tobacco, Virgin Islands, Warehouses. 27 CFR Part 44 Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs duties and inspection, Excise taxes, Exports, Foreign trade zones, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Tobacco, Vessels, Warehouses. 27 CFR Part 45 Cigars and cigarettes, Excise taxes, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Tobacco. 27 CFR Part 46 Cigars and cigarettes, Claims, Excise taxes, Penalties, Reporting and recordkeeping requirements, Seizures and forfeitures, Surety bonds, Tobacco. 27 CFR Part 70 Administrative practice and procedure, Claims, Excise taxes, Freedom of information, Law enforcement, Penalties, Reporting and recordkeeping requirements, Surety bonds. 27 CFR Part 275 Cigars and cigarettes, Claims, Customs duties and inspection, Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging and containers, Puerto Rico, Reporting and recordkeeping requirements, Surety bonds, Tobacco, Virgin Islands, Warehouses. Amendments to the Regulations For the reasons stated in the preamble, TTB amends chapter 1 of title 27 of the Code of Federal Regulations as follows: PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES 1. The authority citation for 27 CFR part 40 continues to read as follows: Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-5713, 5721-5723, 5731, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. § 40.165a [Amended] 2. Amend the first sentence of paragraphs (a)(1), (b)(1) and (b)(3) of § 40.165a by removing the reference to “parts 275 and 285” and adding, in its place, a reference to “part 41”. §§ 40.236, 40.357 and 40.452 [Amended] 3. Remove the reference to “part 275” and add, in its place, a reference to “part 41” in the following places: a. Section 40.236; b. Section 40.357 (a)(1), (b)(1), and (b)(3); and c. Section 40.452. PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX 4. The authority citation for 27 CFR part 44 continues to read as follows: Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-5713, 5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. § 44.11 [Amended] 5. Amend the definition of “Sale price” in § 44.11 by removing the reference to “275.39” and adding, in its place, a reference to “41.39”. PART 45—REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES 6. The authority citation for 27 CFR part 45 continues to read as follows: Authority: 26 U.S.C. 5703, 5704, 5705, 5723, 5741, 5751, 5762, 5763, 6313, 7212, 7342, 7606, 7805, 44 U.S.C. 3504(h). § 45.11 [Amended] 7. Amend the definition of “Sale price” in § 45.11 by removing the reference to “275.39” and adding, in its place, a reference to “41.39”. PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES 8. The authority citation for 27 CFR part 46 continues to read as follows: Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5704, 5708, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805, 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted. § 46.72 [Amended] 9. Amend the definition of “Sale price” in § 46.72 by removing the reference to “275.39” and adding, in its place, a reference to “41.39”. § 46.166 [Amended] 10. Amend § 46.166 as follows: a. In paragraph (a), first sentence, remove the reference to “parts 270 and 275” and add, in its place, a reference to “parts 40 and 41”. b. In paragraph
(c)remove the reference to “§ 275.83” and add, in its place, a reference to “§ 41.83.” § 46.167 [Amended] 11. Amend § 46.167 by removing the reference to “parts 40 and 275” each place it appears, and add, in each place, a reference to “parts 40 and 41”. § 46.255 [Amended] 12. Amend paragraph
(d)of § 46.255 by removing the reference to “part 275” and adding, in its place, a reference to “part 41”. PART 70—PROCEDURE AND ADMINISTRATION 13. The authority citation for 27 CFR part 70 continues to read as follows: Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805. § 70.431 [Amended] 14. Amend § 70.431(b)(3) by removing the reference to “Part 275” and adding, in its place, a reference to “Part 41”. § 70.461 [Amended] 15. Amend § 70.461 by removing the reference to “part 275” and adding, in its place, a reference to “part 41”. PART 275—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES 16. The authority citation for 27 CFR 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, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. PART 275—[REDESIGNATED AS PART 41] 17. Transfer 27 CFR part 275 from chapter I, subchapter M, to chapter I, subchapter B, and redesignate as 27 CFR part 41. PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES 18. Revise the authority citation for the newly redesignated 27 CFR part 41 to read as follows: Authority: 18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6302, 6313, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. § 41.11 [Amended] 19. Amend § 41.11 as follows: a. Add, in alphabetical order, a definition of “Administrator” to read as set forth below: b. Remove the definition of “Appropriate ATF officer” and add, in its place, the definition of “Appropriate TTB officer” to read as set forth below: c. Remove the definitions of “Associate Director (Compliance Operations),” “ATF,” “ATF officer,” and “Chief, Puerto Rico Operations.” d. In the definition of “Computation or computed” remove the reference to “an ATF officer” and add, in its place, a reference to “the appropriate TTB officer”. e. Remove the definitions of “Director” and “District director.” f. In paragraph (3)(v) of the definition of “Records” remove the reference to “ATF” each place it appears, and add, in each place, a reference to “TTB”. g. Remove the definitions of “Region,” and “Regional Director (compliance).” h. In the definition of “Sale price”, remove the reference to “§ 275.39” and add, in its place, a reference to “§ 41.39”. The additions to §41.11 read as follows: § 41.11 Meaning of terms. *Administrator.* The Administrator, Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, Washington, DC. *Appropriate TTB officer.* An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau
(TTB)authorized to perform any functions relating to the administration or enforcement of this part by TTB Order 1135.41, Delegation of the Administrator's Authorities in 27 CFR Part 41, Importation of Tobacco Products and Cigarette Papers and Tubes. § 41.21 [Amended] 20. Amend § 41.21 as follows: a. In paragraph
(a)remove the word “Director” and add, in its place, the word “Administrator”. b. Revise paragraph
(b)to read as follows: § 41.21 Forms prescribed.
(b)Forms prescribed by this part are available for printing through the TTB Web site ( *http://www.ttb.gov/* ) or by mailing a request to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 1516, Cincinnati, OH 45202. §§ 41.22, 41.23, 41.24, 41.25, 41.26 and 41.27 [Amended] 21. Amend the sections listed above as follows: Amend: By removing the reference to: And replacing it with: § 41.22 any ATF officer any appropriate TTB officer. § 41.23, section heading ATF TTB. § 41.23 any ATF officer any appropriate TTB officer. § 41.23 (two times) any ATF officer any appropriate TTB officer. § 41.24 any ATF officer any appropriate TTB officer. § 41.25 ATF TTB. § 41.26, introductory text (two times) Director appropriate TTB officer. § 41.26, concluding text to the regional director (compliance) for transmittal to the Director to the appropriate TTB officer. § 41.26, concluding text (three times) Director appropriate TTB officer. § 41.27, introductory text Director appropriate TTB officer. § 41.27, concluding text judgment of the Director judgment of the appropriate TTB Officer. § 41.27, concluding text to the regional director (compliance) for transmittal to the Director to the appropriate TTB officer. § 41.27, concluding text the Director under this section the appropriate TTB officer under this section. § 41.29 [Amended] 22. Revise § 41.29 to read as follows: § 41.29 Delegations of the Administrator. The regulatory authorities of the Administrator contained in this part are delegated to appropriate TTB officers. These TTB officers are specified in TTB Order 1135.41, Delegation of the Administrator's Authorities in 27 CFR Part 41, Importation of Tobacco Products and Cigarette Papers and Tubes. You may obtain a copy of this order by accessing the TTB Web site ( *http://www.ttb.gov/* ) or by mailing a request to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 1516, Cincinnati, OH 45202. §§ 41.31, 41.40, 41.63, 41.71, 41.72c, 41.73, 41.74, 41.75, 41.81, 41.82, 41.83, 41.85, 41.85a, 41.86, 41.101, 41.105, 41.106, 41.109, 41.110, 41.111, 41.112, 41.113, 41.114, 41.114a, 41.115, 41.115a, 41.116, 41.121, 41.122, 41.123, 41.124, 41.125, 41.126, 41.127, 41.128, 41.129, 41.161, 41.163, 41.165, 41.170, 41.171, 41.172, 41.173, 41.174, 41.181, 41.182, 41.190, 41.191, 41.192, 41.193, 41.194, 41.195, 41.196, 41.197, 41.198, 41.199, 41.200, 41.201, 41.202, 41.203, 41.206, 41.207, 41.208, 41.220, 41.221, 41.222, 41.223, 41.224, 41.225, 41.226, 41.227, and 41.228 [Amended] 23. Amend the sections listed above as follows: Amend By removing the reference to: And replacing it with: § 41.31(b) § 275.39 § 41.39 § 41.40 § 275.11 § 41.11 § 41.63(c) § 275.11 § 41.11 § 41.71 § 275.75 § 41.75 § 41.72c(b) § 275.72b(b) § 41.72b(b) § 41.72c(c) § 275.72b(a) § 41.72b(a) § 41.73, introductory text § 275.75 § 41.75 § 41.74 § 275.75 § 41.75 § 41.75 § 275.50 § 41.50 § 41.81(a) section 275.82 § 41.82 § 41.81(b) §§ 275.85 and 275.85a §§ 41.85 and 41.85a § 41.81(c)(4)(iv) § 275.31 § 41.31 § 41.81(d)(1) §§ 275.85, 275.85a, or 275.135 §§ 41.85, 41.85a, or 41.135 § 41.81(d)(3) § 275.151 § 41.151 § 41.82
(i)§ 275.83 § 41.83 § 41.82(j) § 275.83 § 41.83 § 41.83, introductory text § 275.82(b) and
(c)§ 41.82(b) and
(c)§ 41.85(a) § 275.86 § 41.86 § 41.85(a) (two times) ATF TTB § 41.85a(c) § 275.86 § 41.86 § 41.86(a) §§ 275.85 or 275.85a §§ 41.85 or 41.85a § 41.86(a) (two times) ATF TTB § 41.86(b) (six times) ATF TTB § 41.86(c) (three times) ATF TTB § 41.86(d) (four times) ATF TTB § 41.101(c) § 275.105 § 41.105 § 41.105 ATF TTB § 41.106(a)(3) 275.30 through 275.35 §§ 41.30 through 41.35 § 41.106(a)(11) ATF TTB § 41.106(b) (two times) ATF TTB § 41.109 regional director (compliance) appropriate TTB officer § 41.109 § 275.112 § 41.112 § 41.110(c) 275.30 through 275.35 §§ 41.30 through 41.35 § 41.111(b) ATF TTB § 41.112 (two times) ATF TTB § 41.112 Chief, Puerto Rico Operations appropriate TTB officer § 41.112 § 275.114 § 41.114 § 41.112 Regional Director (compliance), Bureau of Alcohol, Tobacco and Firearms, Atlanta, GA appropriate TTB officer § 41.113 § 275.114 § 41.114 § 41.114(a) § 275.115 § 41.115 § 41.114(a) § 275.115a § 41.115a § 41.114(b)(2) § 275.115a § 41.115a § 41.114(c) office of the Chief, Puerto Rico Operations appropriate TTB officer § 41.114a(a) § 275.114 § 41.114 § 41.114a(a) regional director (compliance) appropriate TTB officer § 41.114a(a) 27 CFR 275.114 27 CFR 41.114 § 41.114a(a) § 275.121 § 41.121 § 41.114a(b) § 275.114 § 41.114 § 41.114a(b) § 275.116 § 41.116 § 41.114a(b) § 275.121 § 41.121 § 41.114a(c) regional director (compliance) appropriate TTB officer § 41.115 § 275.115a § 41.115a § 41.115 Chief, Puerto Rico Operations appropriate TTB officer § 41.115a(a)(1) § 275.115 § 41.115 § 41.115a(b)(1) the regional director (compliance), for each region in which taxes are paid the appropriate TTB officer § 41.115a(b)(2) § 275.105 § 41.105 § 41.115a(b)(2) § 275.114 § 41.114 § 41.115a(b)(3) § 275.115 § 41.115 § 41.115a(b)(3) regional director (compliance) appropriate TTB officer § 41.115a(c)(1) Chief, Puerto Rico Operations appropriate TTB officer § 41.115a(e) (two times) ATF TTB § 41.116 regional director (compliance) appropriate TTB officer § 41.121(b) § 275.111 § 41.111 § 41.121(b) ATF-prescribed document TTB-prescribed document § 41.122 § 275.121 § 41.121 § 41.122 § 275.123 § 41.123 § 41.123 (two times) regional director (compliance) appropriate TTB officer § 41.123 § 275.121 § 41.121 § 41.124 § 275.114a § 41.114a § 41.125 (three times) regional director (compliance) appropriate TTB officer § 41.125 § 275.136 § 41.136 § 41.125 any ATF officer the appropriate TTB officer § 41.126 (four times) regional director (compliance) appropriate TTB officer § 41.126 § 275.127 § 41.127 § 41.127 (three times) regional director (compliance) appropriate TTB officer § 41.127 § 275.128 § 41.128 § 41.128 § 275.127 § 41.127 § 41.129 § 275.120 § 41.120 § 41.129 (three times) regional director (compliance) appropriate TTB officer § 41.161 satisfaction of the regional director (compliance) satisfaction of the appropriate TTB officer § 41.161 filed with the regional director (compliance) for the region in which the tax or liability was assessed filed with the appropriate TTB officer § 41.163 satisfactory to the regional director (compliance) satisfactory to the appropriate TTB officer § 41.163 § 275.165 § 41.165 § 41.163 §§ 275.170 and 275.171 or §§ 275.172 and 275.173 §§ 41.170 and 41.171 or §§ 41.172 and 41.173 § 41.163 regional director (compliance) for the region in which the tax was paid, or, where the tax was paid in more than one region, with the regional director (compliance) for any one of the regions in which the tax was paid appropriate TTB officer § 41.165 § 275.163 § 41.163 § 41.165 regional director (compliance) appropriate TTB officer § 41.170, section heading ATF TTB § 41.170(a) § 275.163 § 41.163 § 41.170(a) ATF TTB § 41.170(a) regional director (compliance) for the region in which the tobacco products and cigarette papers and tubes are assembled appropriate TTB officer § 41.170(b) § 275.22 § 41.22 § 41.170(b) (two times) ATF TTB § 41.171, section heading regional director (compliance) appropriate TTB officer § 41.171 regional director (compliance) may assign an ATF officer to appropriate TTB officer may § 41.171 regional director (compliance) may authorize appropriate TTB officer may authorize § 41.172(a) § 275.163 § 41.163 § 41.172(a) regional director (compliance) for the region in which the tobacco products and cigarette papers and tubes are assembled appropriate TTB officer § 41.172(b) § 275.22 § 41.22 § 41.172(b) (two times) ATF TTB § 41.173, section heading regional director (compliance) appropriate TTB officer § 41.173 regional director (compliance) may assign an ATF officer to appropriate TTB to officer may § 41.173 regional director (compliance) may authorize appropriate TTB officer may authorize § 41.174 an ATF officer the appropriate TTB officer § 41.174 The ATF officer The appropriate TTB officer § 41.181(a) § 275.39 § 41.39 § 41.181(c) § 275.81 § 41.81 § 41.181(d) ATF TTB § 41.182 § 275.181 § 41.181 § 41.182 regional director (compliance) appropriate TTB officer § 41.182 any ATF officer the appropriate TTB officer § 41.182 § 275.22 § 41.22 § 41.190 § 275.50 § 41.50 § 41.191 § 275.192 § 41.192 § 41.191 § 275.11 § 41.11 § 41.191 ATF TTB § 41.192(b) (two times) ATF TTB § 41.193 § 275.191 § 41.191 § 41.193 ATF TTB § 41.194 § 275.191 § 41.191 § 41.194 ATF TTB § 41.195 § 275.191 § 41.191 § 41.196 (three times) ATF TTB § 41.196 § 275.194 § 41.194 § 41.197 (three times) ATF TTB § 41.198 ATF TTB § 41.199 (three times) ATF TTB § 41.200 (two times) ATF TTB § 41.201(a) ATF TTB § 41.201(b) § 275.192 § 41.192 § 41.202 (two times) ATF TTB § 41.203 ATF TTB § 41.206(a) ATF TTB § 41.206(d) § 275.224 § 41.224 § 41.206(d) § 275.226 § 41.226 § 41.207 (two times) ATF TTB § 41.208(a) (two times) ATF TTB § 41.208(b) ATF TTB § 41.220 ATF TTB § 41.221 ATF TTB § 41.221 § 275.195 § 41.195 § 41.222 ATF TTB § 41.223 ATF TTB § 41.224 ATF TTB § 41.224 § 275.205 § 41.205 § 41.224 § 275.206 § 41.206 § 41.225 (two times) ATF TTB § 41.225 § 275.226 § 41.226 § 41.225 § 275.196 § 41.196 § 41.226 ATF TTB § 41.226 § 275.206 § 41.206 § 41.227 ATF TTB § 41.228 ATF TTB Signed: July 6, 2004. Arthur J. Libertucci, Administrator. Approved: August 2, 2004. Timothy E. Skud, Deputy Assistant Secretary (Tax, Trade, and Tariff Policy). [FR Doc. 04-19418 Filed 8-25-04; 8:45 am]
Connectionstraces to 12
13 references not yet in our index
  • Pub. L. 107-296
  • 116 Stat. 2135
  • 27 CFR 40
  • 27 CFR 41
  • 27 CFR 44
  • 27 CFR 45
  • 27 CFR 46
  • 27 CFR 70
  • 27 CFR 275
  • 26 USC 5142
  • 18 USC 2341-2346
  • 49 USC 782
  • 27 CFR 275.114
Citation graph
cites case law
Proposed Rules
Final rule; Treasury decision
Pub. L.Pub. L. 107-296
Stat.116 Stat. 2135
Cite27 CFR 40
Cites 25 · showing 12Cited by 0 across 0 sources
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