[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: 7CFR1463.6]

[Page 640-641]
 
                          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.  1463.6  Determination of persons liable for payment of assessments.

    (a) All domestic manufacturers and importers of tobacco products are 
required to pay to CCC their proportionate share of a calendar year's 
national assessment. Such entities are those that import or manufacture 
tobacco products in a calendar year and are required to report to the 
United States Department of the Treasury or to the Department of 
Homeland Security the removal of tobacco products into domestic commerce 
under the Revenue Code or are required to pay taxes under chapter 52 of 
such code.
    (b)(1) Such entities must provide to CCC's point of contact:
    (i) Entity name; mailing address of the entity's principal place of 
business; an office or individual that CCC may contact for further 
information; an e-mail address and postal address at which they wish to 
receive notifications required by the Act to be made to them by CCC; and
    (ii) On a monthly basis for each class of tobacco, the total amount 
of tobacco products, summarized by employer identification number or 
such other method as may be prescribed by CCC, that are required to be 
reported to the United States Department of the Treasury or to the 
Department of Homeland Security in each month beginning October 1, 2004, 
and ending September 30, 2014.
    (2) The information required to be submitted to CCC under paragraph 
(b)(1) of this section must be submitted by:
    (i) With respect to fiscal year 2005 activities occurring prior to 
February 10, 2005, by February 25, 2005; and
    (ii) With respect to all other activities, on the same date the 
information was required to be submitted to the

[[Page 641]]

United States Department of the Treasury or to the Department of 
Homeland Security.