[Federal Register: August 26, 2004 (Volume 69, Number 165)]
[Rules and Regulations]
[Page 52421-52427]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr26au04-4]
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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
[[Page 52422]]
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).
[[Page 52423]]
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
0
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
0
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.
Sec. 40.165a [Amended]
0
2. Amend the first sentence of paragraphs (a)(1), (b)(1) and (b)(3) of
Sec. 40.165a by removing the reference to ``parts 275 and 285'' and
adding, in its place, a reference to ``part 41''.
Sec. Sec. 40.236, 40.357 and 40.452 [Amended]
0
3. Remove the reference to ``part 275'' and add, in its place, a
reference to ``part 41'' in the following places:
0
a. Section 40.236;
0
b. Section 40.357 (a)(1), (b)(1), and (b)(3); and
0
c. Section 40.452.
PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
0
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.
Sec. 44.11 [Amended]
0
5. Amend the definition of ``Sale price'' in Sec. 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
0
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).
Sec. 45.11 [Amended]
0
7. Amend the definition of ``Sale price'' in Sec. 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
0
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.
Sec. 46.72 [Amended]
0
9. Amend the definition of ``Sale price'' in Sec. 46.72 by removing
the reference to ``275.39'' and adding, in its place, a reference to
``41.39''.
Sec. 46.166 [Amended]
0
10. Amend Sec. 46.166 as follows:
0
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''.
0
b. In paragraph (c) remove the reference to ``Sec. 275.83'' and add,
in its place, a reference to ``Sec. 41.83.''
Sec. 46.167 [Amended]
0
11. Amend Sec. 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''.
Sec. 46.255 [Amended]
0
12. Amend paragraph (d) of Sec. 46.255 by removing the reference to
``part 275'' and adding, in its place, a reference to ``part 41''.
PART 70--PROCEDURE AND ADMINISTRATION
0
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.
Sec. 70.431 [Amended]
0
14. Amend Sec. 70.431(b)(3) by removing the reference to ``Part 275''
and adding, in its place, a reference to ``Part 41''.
Sec. 70.461 [Amended]
0
15. Amend Sec. 70.461 by removing the reference to ``part 275'' and
adding, in its place, a reference to ``part 41''.
[[Page 52424]]
PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES
0
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]
0
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
0
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.
Sec. 41.11 [Amended]
0
19. Amend Sec. 41.11 as follows:
0
a. Add, in alphabetical order, a definition of ``Administrator'' to
read as set forth below:
0
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:
0
c. Remove the definitions of ``Associate Director (Compliance
Operations),'' ``ATF,'' ``ATF officer,'' and ``Chief, Puerto Rico
Operations.''
0
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''.
0
e. Remove the definitions of ``Director'' and ``District director.''
0
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''.
0
g. Remove the definitions of ``Region,'' and ``Regional Director
(compliance).''
0
h. In the definition of ``Sale price'', remove the reference to ``Sec.
275.39'' and add, in its place, a reference to ``Sec. 41.39''.
The additions to Sec. 41.11 read as follows:
Sec. 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.
* * * * *
Sec. 41.21 [Amended]
0
20. Amend Sec. 41.21 as follows:
0
a. In paragraph (a) remove the word ``Director'' and add, in its place,
the word ``Administrator''.
0
b. Revise paragraph (b) to read as follows:
Sec. 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.
Sec. Sec. 41.22, 41.23, 41.24, 41.25, 41.26 and 41.27 [Amended]
0
21. Amend the sections listed above as follows:
------------------------------------------------------------------------
By removing the And replacing it
Amend: reference to: with:
------------------------------------------------------------------------
Sec. 41.22................ any ATF officer..... any appropriate TTB
officer.
Sec. 41.23, section ATF................. TTB.
heading.
Sec. 41.23................ any ATF officer..... any appropriate TTB
officer.
Sec. 41.23 (two times).... any ATF officer..... any appropriate TTB
officer.
Sec. 41.24................ any ATF officer..... any appropriate TTB
officer.
Sec. 41.25................ ATF................. TTB.
Sec. 41.26, introductory Director............ appropriate TTB
text (two times). officer.
Sec. 41.26, concluding to the regional to the appropriate
text. director TTB officer.
(compliance) for
transmittal to the
Director.
Sec. 41.26, concluding Director............ appropriate TTB
text (three times). officer.
Sec. 41.27, introductory Director............ appropriate TTB
text. officer.
Sec. 41.27, concluding judgment of the judgment of the
text. Director. appropriate TTB
Officer.
Sec. 41.27, concluding to the regional to the appropriate
text. director TTB officer.
(compliance) for
transmittal to the
Director.
Sec. 41.27, concluding the Director under the appropriate TTB
text. this section. officer under this
section.
------------------------------------------------------------------------
Sec. 41.29 [Amended]
0
22. Revise Sec. 41.29 to read as follows:
Sec. 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.
[[Page 52425]]
Sec. Sec. 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]
0
23. Amend the sections listed above as follows:
------------------------------------------------------------------------
By removing the And replacing it
Amend reference to: with:
------------------------------------------------------------------------
Sec. 41.31(b)............. Sec. 275.39....... Sec. 41.39
Sec. 41.40................ Sec. 275.11....... Sec. 41.11
Sec. 41.63(c)............. Sec. 275.11....... Sec. 41.11
Sec. 41.71................ Sec. 275.75....... Sec. 41.75
Sec. 41.72c(b)............ Sec. 275.72b(b)... Sec. 41.72b(b)
Sec. 41.72c(c)............ Sec. 275.72b(a)... Sec. 41.72b(a)
Sec. 41.73, introductory Sec. 275.75....... Sec. 41.75
text.
Sec. 41.74................ Sec. 275.75....... Sec. 41.75
Sec. 41.75................ Sec. 275.50....... Sec. 41.50
Sec. 41.81(a)............. section 275.82...... Sec. 41.82
Sec. 41.81(b)............. Sec. Sec. 275.85 Sec. Sec. 41.85
and 275.85a. and 41.85a
Sec. 41.81(c)(4)(iv)...... Sec. 275.31....... Sec. 41.31
Sec. 41.81(d)(1).......... Sec. Sec. 275.85, Sec. Sec. 41.85,
275.85a, or 275.135. 41.85a, or 41.135
Sec. 41.81(d)(3).......... Sec. 275.151...... Sec. 41.151
Sec. 41.82 (i)............ Sec. 275.83....... Sec. 41.83
Sec. 41.82(j)............. Sec. 275.83....... Sec. 41.83
Sec. 41.83, introductory Sec. 275.82(b) and Sec. 41.82(b) and
text. (c). (c)
Sec. 41.85(a)............. Sec. 275.86....... Sec. 41.86
Sec. 41.85(a) (two times). ATF................. TTB
Sec. 41.85a(c)............ Sec. 275.86....... Sec. 41.86
Sec. 41.86(a)............. Sec. Sec. 275.85 Sec. Sec. 41.85
or 275.85a. or 41.85a
Sec. 41.86(a) (two times). ATF................. TTB
Sec. 41.86(b) (six times). ATF................. TTB
Sec. 41.86(c) (three ATF................. TTB
times).
Sec. 41.86(d) (four times) ATF................. TTB
Sec. 41.101(c)............ Sec. 275.105...... Sec. 41.105
Sec. 41.105............... ATF................. TTB
Sec. 41.106(a)(3)......... 275.30 through Sec. Sec. 41.30
275.35. through 41.35
Sec. 41.106(a)(11)........ ATF................. TTB
Sec. 41.106(b) (two times) ATF................. TTB
Sec. 41.109............... regional director appropriate TTB
(compliance). officer
Sec. 41.109............... Sec. 275.112...... Sec. 41.112
Sec. 41.110(c)............ 275.30 through Sec. Sec. 41.30
275.35. through 41.35
Sec. 41.111(b)............ ATF................. TTB
Sec. 41.112 (two times)... ATF................. TTB
Sec. 41.112............... Chief, Puerto Rico appropriate TTB
Operations. officer
Sec. 41.112............... Sec. 275.114...... Sec. 41.114
Sec. 41.112............... Regional Director appropriate TTB
(compliance), officer
Bureau of Alcohol,
Tobacco and
Firearms, Atlanta,
GA.
Sec. 41.113............... Sec. 275.114...... Sec. 41.114
Sec. 41.114(a)............ Sec. 275.115...... Sec. 41.115
Sec. 41.114(a)............ Sec. 275.115a..... Sec. 41.115a
Sec. 41.114(b)(2)......... Sec. 275.115a..... Sec. 41.115a
Sec. 41.114(c)............ office of the Chief, appropriate TTB
Puerto Rico officer
Operations.
Sec. 41.114a(a)........... Sec. 275.114...... Sec. 41.114
Sec. 41.114a(a)........... regional director appropriate TTB
(compliance). officer
Sec. 41.114a(a)........... 27 CFR 275.114...... 27 CFR 41.114
Sec. 41.114a(a)........... Sec. 275.121...... Sec. 41.121
Sec. 41.114a(b)........... Sec. 275.114...... Sec. 41.114
Sec. 41.114a(b)........... Sec. 275.116...... Sec. 41.116
Sec. 41.114a(b)........... Sec. 275.121...... Sec. 41.121
Sec. 41.114a(c)........... regional director appropriate TTB
(compliance). officer
Sec. 41.115............... Sec. 275.115a..... Sec. 41.115a
Sec. 41.115............... Chief, Puerto Rico appropriate TTB
Operations. officer
Sec. 41.115a(a)(1)........ Sec. 275.115...... Sec. 41.115
[[Page 52426]]
Sec. 41.115a(b)(1)........ the regional the appropriate TTB
director officer
(compliance), for
each region in
which taxes are
paid.
Sec. 41.115a(b)(2)........ Sec. 275.105...... Sec. 41.105
Sec. 41.115a(b)(2)........ Sec. 275.114...... Sec. 41.114
Sec. 41.115a(b)(3)........ Sec. 275.115...... Sec. 41.115
Sec. 41.115a(b)(3)........ regional director appropriate TTB
(compliance). officer
Sec. 41.115a(c)(1)........ Chief, Puerto Rico appropriate TTB
Operations. officer
Sec. 41.115a(e) (two ATF................. TTB
times).
Sec. 41.116............... regional director appropriate TTB
(compliance). officer
Sec. 41.121(b)............ Sec. 275.111...... Sec. 41.111
Sec. 41.121(b)............ ATF-prescribed TTB-prescribed
document. document
Sec. 41.122............... Sec. 275.121...... Sec. 41.121
Sec. 41.122............... Sec. 275.123...... Sec. 41.123
Sec. 41.123 (two times)... regional director appropriate TTB
(compliance). officer
Sec. 41.123............... Sec. 275.121...... Sec. 41.121
Sec. 41.124............... Sec. 275.114a..... Sec. 41.114a
Sec. 41.125 (three times). regional director appropriate TTB
(compliance). officer
Sec. 41.125............... Sec. 275.136...... Sec. 41.136
Sec. 41.125............... any ATF officer..... the appropriate TTB
officer
Sec. 41.126 (four times).. regional director appropriate TTB
(compliance). officer
Sec. 41.126............... Sec. 275.127...... Sec. 41.127
Sec. 41.127 (three times). regional director appropriate TTB
(compliance). officer
Sec. 41.127............... Sec. 275.128...... Sec. 41.128
Sec. 41.128............... Sec. 275.127...... Sec. 41.127
Sec. 41.129............... Sec. 275.120...... Sec. 41.120
Sec. 41.129 (three times). regional director appropriate TTB
(compliance). officer
Sec. 41.161............... satisfaction of the satisfaction of the
regional director appropriate TTB
(compliance). officer
Sec. 41.161............... filed with the filed with the
regional director appropriate TTB
(compliance) for officer
the region in which
the tax or
liability was
assessed.
Sec. 41.163............... satisfactory to the satisfactory to the
regional director appropriate TTB
(compliance). officer
Sec. 41.163............... Sec. 275.165...... Sec. 41.165
Sec. 41.163............... Sec. Sec. 275.170 Sec. Sec. 41.170
and 275.171 or Sec. and 41.171 or Sec.
Sec. 275.172 and Sec. 41.172 and
275.173. 41.173
Sec. 41.163............... regional director appropriate TTB
(compliance) for officer
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.
Sec. 41.165............... Sec. 275.163...... Sec. 41.163
Sec. 41.165............... regional director appropriate TTB
(compliance). officer
Sec. 41.170, section ATF................. TTB
heading.
Sec. 41.170(a)............ Sec. 275.163...... Sec. 41.163
Sec. 41.170(a)............ ATF................. TTB
Sec. 41.170(a)............ regional director appropriate TTB
(compliance) for officer
the region in which
the tobacco
products and
cigarette papers
and tubes are
assembled.
Sec. 41.170(b)............ Sec. 275.22....... Sec. 41.22
Sec. 41.170(b) (two times) ATF................. TTB
Sec. 41.171, section regional director appropriate TTB
heading. (compliance). officer
Sec. 41.171............... regional director appropriate TTB
(compliance) may officer may
assign an ATF
officer to.
Sec. 41.171............... regional director appropriate TTB
(compliance) may officer may
authorize. authorize
Sec. 41.172(a)............ Sec. 275.163...... Sec. 41.163
Sec. 41.172(a)............ regional director appropriate TTB
(compliance) for officer
the region in which
the tobacco
products and
cigarette papers
and tubes are
assembled.
Sec. 41.172(b)............ Sec. 275.22....... Sec. 41.22
Sec. 41.172(b) (two times) ATF................. TTB
Sec. 41.173, section regional director appropriate TTB
heading. (compliance). officer
Sec. 41.173............... regional director appropriate TTB to
(compliance) may officer may
assign an ATF
officer to.
Sec. 41.173............... regional director appropriate TTB
(compliance) may officer may
authorize. authorize
Sec. 41.174............... an ATF officer...... the appropriate TTB
officer
Sec. 41.174............... The ATF officer..... The appropriate TTB
officer
Sec. 41.181(a)............ Sec. 275.39....... Sec. 41.39
Sec. 41.181(c)............ Sec. 275.81....... Sec. 41.81
Sec. 41.181(d)............ ATF................. TTB
Sec. 41.182............... Sec. 275.181...... Sec. 41.181
Sec. 41.182............... regional director appropriate TTB
(compliance). officer
Sec. 41.182............... any ATF officer..... the appropriate TTB
officer
Sec. 41.182............... Sec. 275.22....... Sec. 41.22
[[Page 52427]]
Sec. 41.190............... Sec. 275.50....... Sec. 41.50
Sec. 41.191............... Sec. 275.192...... Sec. 41.192
Sec. 41.191............... Sec. 275.11....... Sec. 41.11
Sec. 41.191............... ATF................. TTB
Sec. 41.192(b) (two times) ATF................. TTB
Sec. 41.193............... Sec. 275.191...... Sec. 41.191
Sec. 41.193............... ATF................. TTB
Sec. 41.194............... Sec. 275.191...... Sec. 41.191
Sec. 41.194............... ATF................. TTB
Sec. 41.195............... Sec. 275.191...... Sec. 41.191
Sec. 41.196 (three times). ATF................. TTB
Sec. 41.196............... Sec. 275.194...... Sec. 41.194
Sec. 41.197 (three times). ATF................. TTB
Sec. 41.198............... ATF................. TTB
Sec. 41.199 (three times). ATF................. TTB
Sec. 41.200 (two times)... ATF................. TTB
Sec. 41.201(a)............ ATF................. TTB
Sec. 41.201(b)............ Sec. 275.192...... Sec. 41.192
Sec. 41.202 (two times)... ATF................. TTB
Sec. 41.203............... ATF................. TTB
Sec. 41.206(a)............ ATF................. TTB
Sec. 41.206(d)............ Sec. 275.224...... Sec. 41.224
Sec. 41.206(d)............ Sec. 275.226...... Sec. 41.226
Sec. 41.207 (two times)... ATF................. TTB
Sec. 41.208(a) (two times) ATF................. TTB
Sec. 41.208(b)............ ATF................. TTB
Sec. 41.220............... ATF................. TTB
Sec. 41.221............... ATF................. TTB
Sec. 41.221............... Sec. 275.195...... Sec. 41.195
Sec. 41.222............... ATF................. TTB
Sec. 41.223............... ATF................. TTB
Sec. 41.224............... ATF................. TTB
Sec. 41.224............... Sec. 275.205...... Sec. 41.205
Sec. 41.224............... Sec. 275.206...... Sec. 41.206
Sec. 41.225 (two times)... ATF................. TTB
Sec. 41.225............... Sec. 275.226...... Sec. 41.226
Sec. 41.225............... Sec. 275.196...... Sec. 41.196
Sec. 41.226............... ATF................. TTB
Sec. 41.226............... Sec. 275.206...... Sec. 41.206
Sec. 41.227............... ATF................. TTB
Sec. 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]
BILLING CODE 4810-31-P