[Code of Federal Regulations]
[Title 7, Volume 10]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 7CFR1463.5]

[Page 640]
 
                          TITLE 7--AGRICULTURE
 
  CHAPTER XIV--COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE
 
PART 1463_2005	2014 TOBACCO TRANSITION PROGRAM--Table of Contents
 
                Subpart A_Tobacco Transition Assessments
 
Sec.  1463.5  Division of national assessment among classes of tobacco.

    (a) Except as provided in paragraph (b) of this section, the 
national assessment will be divided by CCC among each class of tobacco 
based upon CCC's determination of each class's share of the excise taxes 
paid. The value of the excise taxes paid for each class of tobacco will 
be based upon the reports filed by domestic manufacturers and importers 
of tobacco products with the Department of the Treasury and the 
Department of Homeland Security:
    (b) For fiscal year 2005, the national assessment will be divided as 
follows:
    (1) Cigarettes, 96.331 percent;
    (2) Cigars, 2.783 percent;
    (3) Snuff, 0.539 percent;
    (4) Roll-your-own tobacco products, 0.171 percent;
    (5) Chewing tobacco, 0.111 percent; and
    (6) Pipe tobacco, 0.066 percent.
    (c) For fiscal years 2006 through 2014, the division of the national 
assessment for each class of tobacco will be adjusted annually.