ATF

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Bureau of Alcohol, Tobacco, Firearms and Explosives

[Federal Register: March 21, 2000 (Volume 65, Number 55)]

[Rules and Regulations]

[Page 15058-15059]

From the Federal Register Online via GPO Access [wais.access.gpo.gov]

[DOCID:fr21mr00-4]

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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Part 275

[T.D. ATF-422a]

RIN 1512-AC07

Implementation of Public Law 105-33, Section 9302, Requiring the

Qualification of Tobacco Product Importers (98R-316P) and Miscellaneous

Technical Amendments

AGENCY: Bureau of Alcohol, Tobacco and Firearms, Treasury.

ACTION: Temporary rule; correction.

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SUMMARY: This document corrects the authority citation and removes

three changes of a temporary rule published in the Federal Register of

December 22, 1999, regarding qualification of tobacco product importers

and miscellaneous technical amendments contained in part 275, title 27

Code of Federal Regulations (CFR).

DATES: This rule is effective March 21, 2000.

FOR FURTHER INFORMATION CONTACT: Robert Ruhf, Regulations Division,

Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW,

Washington, DC 20226 (202-927-8210).

SUPPLEMENTARY INFORMATION:

Background

The Bureau of Alcohol, Tobacco and Firearms (ATF) published a

document in the Federal Register of December 22, 1999 (64 FR 71947).

The authority citation for 27 CFR part 275 was incorrect in this

document. Also, we erroneously removed and reserved Secs. 275.39 and

275.117 and erroneously revised paragraph (a) of Sec. 275.81. This

document corrects these errors.

In rule FR Doc. 99-32600 published on December 22, 1999, make the

following corrections:

On page 71948, in the second column, revise the authority citation

for Part 275 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.

On page 71948, in the third column, instruction paragraph 5 is

removed.

On page 71949, in the first column, the instruction in paragraph 10

is corrected to read as follows:

[[Page 15059]]

 

Par. 10. [Corrected]. Paragraphs (b) and (c) introductory text of

Sec. 275.81 are revised to read as follows:

 

Sec. 275.81 Tax Payment.

* * * * *

(b) Method of payment. Except in the case of articles imported or

brought into the United States under Secs. 275.85 and 275.85a, the

internal revenue tax must be determined and paid to the Port Director

of Customs before the tobacco products, cigarette papers, or cigarette

tubes are removed from customs custody. The tax must be paid on the

basis of a return on the customs form or by authorized electronic

transmission by which the tobacco products, cigarette papers, or

cigarette tubes are duty and tax paid to Customs.

(c) Required information. When tobacco products, cigarette papers,

or cigarette tubes enter the United States for consumption, or when

they are removed for consumption, the importer must include on the

customs form or authorized electronic transmission the following

internal revenue tax information.

* * * * *

On page 71951, in the first column, instruction paragraph 21 is

removed.

Dated: March 15, 2000.

Bradley A. Buckles,

Director, Bureau of Alcohol, Tobacco and Firearms.

[FR Doc. <strong>00</strong>-<strong>6995</strong> <strong>Filed</strong> 3-20-<strong>00</strong>; 8:45 am]

BILLING CODE 4810-31-P

 

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