TD 427: Extension of Package Use-Up Rule for Roll-Your-Own Tobacco Manufacturers and Importers (Published: 06/29/2000)

Download TD 427: Extension of Package Use-Up Rule for Roll-Your-Own Tobacco Manufacturers and Importers (Published: 06/29/2000) (120.31 KB)

In Treasury Decision ATF–424, ATF issued temporary regulations requiring manufacturers and importers to mark packages of roll-your-own tobacco as either ‘‘roll-your-own tobacco’’ or ‘‘Tax Class J.’’ The temporary regulations provided a use up period until April 1, 2000 for manufacturers who used packages that did not meet the marking requirements, provided they used the packages before January 1, 2000.