Extension of Package Use-Up Rule for Roll-Your-Own Tobacco and Pipe Tobacco (2009R-368P), 48687-48689 [E9-23173]
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Federal Register / Vol. 74, No. 184 / Thursday, September 24, 2009 / Proposed Rules
enforceable in a court possessing
equitable powers;
(iv) The trustee of the trust does not
have discretion to vary either the
beneficiaries or the amounts payable to
the beneficiaries. For purposes of this
paragraph (i)(9)(iv), a trustee shall not
be treated as having such discretion
where the trustee has discretion to make
payments of principal to the single
section 509(a)(1) or (2) organization that
is currently entitled to receive all of the
trust’s income or where the trust
instrument provides that the trustee
may cease making income payments to
a particular charitable beneficiary in the
event of certain specific occurrences,
such as the loss of exemption under
section 501(c)(3) or classification under
section 509(a)(1) or (2) by the
beneficiary or the failure of the
beneficiary to carry out its charitable
purpose properly; and
(v) None of the trustees would be
disqualified persons within the meaning
of section 4946(a) (other than
foundation managers under section
4946(a)(1)(B)) with respect to the trust if
such trust were treated as a private
foundation.
(10) Foreign supported organizations.
A supporting organization is not
operated in connection with one or
more supported organizations if it
supports any supported organization
organized outside of the United States.
(11) Transition rules—(i) A Type III
supporting organization in existence on
the effective date of these regulations
that met and continues to meet the
requirements of Treas. Reg. § 1.509(a)–
4(i)(3)(ii), as in effect prior to the date
these regulations are published as final
or temporary regulations, will be treated
as meeting the requirements of
paragraph (i)(4)(i) of this section until
the first day of the organization’s first
taxable year beginning after the date
these regulations are published as final
or temporary regulations.
(ii) A Type III supporting organization
in existence on the effective date of
these regulations that met and continues
to meet the requirements of Treas. Reg.
§ 1.509(a)–4(i)(3)(iii), as in effect prior to
the date these regulations are published
as final or temporary regulations, will be
treated as meeting the requirements of
paragraph (i)(5)(i) of this section until
the first day of its second taxable year
beginning after the effective date of
these regulations. Beginning in the first
taxable year beginning after the effective
date of these regulations, such
organizations must value their assets
according to paragraph (i)(8) of this
section. Beginning in the second taxable
year beginning after the effective date of
these regulations (and in all succeeding
VerDate Nov<24>2008
15:18 Sep 23, 2009
Jkt 217001
taxable years), these organizations must
meet all of the requirements of
paragraph (i)(5)(i) of this section.
(iii) For the first taxable year after the
effective date of these regulations, the
annual distributable amount for Type III
supporting organizations that are not
functionally integrated is zero.
(12) Effective/applicability date.
These regulations are effective on the
date of publication of the Treasury
decision adopting these rules as final or
temporary regulations.
*
*
*
*
*
PART 53—FOUNDATION AND SIMILAR
EXCISE TAXES
Par. 3. The authority citation for part
53 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 4. In § 53.4943–11, section
heading is revised and paragraphs (f)
and (g) are added to read as follows:
§ 53.4943–11
Effective/Applicability date.
*
*
*
*
*
(f) Special transitional rule for private
foundations that qualified as Type III
supporting organizations before August
17, 2006. The present holdings of a
private foundation that qualified as a
Type III supporting organization under
section 509(a)(3) immediately before
August 17, 2006, and that was
reclassified as a private foundation
under section 509(a) on or after August
17, 2006, solely as a result of the rules
enacted by section 1241 of the Pension
Protection Act of 2006, Public Law 109–
280 (120 Stat. 780), will be determined
using the same rules that apply to Type
III supporting organizations under
section 4943(f)(7).
(g) Special transitional rule for Type
III supporting organizations created as
trusts before November 20, 1970. A trust
that qualifies as a Type III supporting
organization under section 509(a)(3) and
meets the requirements of Treas. Reg.
§ 1.509(a)–4(i)(9) will be treated as a
‘‘functionally integrated Type III
supporting organization’’ for purposes
of section 4943(f)(3)(A).
Linda E. Stiff,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. E9–22866 Filed 9–23–09; 8:45 am]
BILLING CODE 4830–01–P
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48687
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade
Bureau
27 CFR Parts 40, 41, and 45
[Docket No. TTB–2009–0002; Notice No. 99;
Re: T.D. TTB–81, T.D. TTB–78, Notice No.
95]
RIN 1513–AB75
Extension of Package Use-Up Rule for
Roll-Your-Own Tobacco and Pipe
Tobacco (2009R–368P)
AGENCY: Alcohol and Tobacco Tax and
Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking;
cross-reference to temporary rule.
SUMMARY: Elsewhere in this issue of the
Federal Register, the Alcohol and
Tobacco Tax and Trade Bureau is
issuing a temporary rule to extend the
use-up period and delay the application
of the new pipe tobacco and roll-yourown tobacco classification rule adopted
on June 22, 2009, in response to certain
changes made to the Internal Revenue
Code of 1986 by the Children’s Health
Insurance Program Reauthorization Act
of 2009. That temporary rule also
corrects two minor errors in the
previously published regulatory texts.
The text of the regulations in the
temporary rule published in the Rules
and Regulations section of this issue of
the Federal Register serves as the text
of the proposed regulations.
DATES: Comments must be received on
or before November 23, 2009.
ADDRESSES: You may send comments on
this notice to one of the following
addresses:
• https://www.regulations.gov: Use the
comment form for this notice on the
Federal e-rulemaking portal,
Regulations.gov, to submit comments
via the Internet;
• Mail: Director, Regulations and
Rulings Division, Alcohol and Tobacco
Tax and Trade Bureau, P.O. Box 14412,
Washington, DC 20044–4412.
• Hand Delivery/Courier in Lieu of
Mail: Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street, NW., Suite
200–E, Washington, DC 20005.
See the Public Participation section of
this notice for specific instructions and
requirements for submitting comments,
and for information on how to request
a public hearing.
You may view copies of this notice,
selected supporting materials, and any
comments we receive about this
proposal within Docket No. TTB–2009–
0002 at https://www.regulations.gov. A
direct link to this docket is posted on
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48688
Federal Register / Vol. 74, No. 184 / Thursday, September 24, 2009 / Proposed Rules
cprice-sewell on DSK2BSOYB1PROD with PROPOSALS
the TTB Web site at https://www.ttb.gov/
tobacco/tobacco-rulemaking.shtml
under Notice No. 99. You also may view
copies of this notice, all supporting
materials, and any comments we receive
about this proposal by appointment at
the TTB Information Resource Center,
1310 G Street, NW., Washington, DC
20220. Please call 202–453–2270 to
make an appointment.
FOR FURTHER INFORMATION CONTACT:
Amy Greenberg, Regulations and
Rulings Division, Alcohol and Tobacco
Tax and Trade Bureau (202–453–2099).
SUPPLEMENTARY INFORMATION:
Background
On June 22, 2009, the Alcohol and
Tobacco Tax and Trade Bureau (TTB)
published a temporary rule in the
Federal Register (T.D. TTB–78, 74 FR
29401) to implement certain changes
made to the Internal Revenue Code of
1986 by the Children’s Health Insurance
Program Reauthorization Act of 2009
(the Act). The regulatory changes made
by the temporary rule went into effect
on June 22, 2009. The temporary rule
included a new classification rule
reflecting the expansion of the statutory
definition of roll-your-own tobacco to
include cigar wrapper and filler. The
temporary rule also outlined new notice
requirements for the packaging and
labeling of pipe tobacco and roll-yourown tobacco to distinguish these two
products from each other for tax
purposes. As such, the temporary rule
included two use-up rules allowing
manufacturers and importers of pipe
tobacco and roll-your-own tobacco to
use their existing packages until August
1, 2009.
In the June 22, 2009, issue of the
Federal Register, TTB also published a
notice of proposed rulemaking, Notice
No. 95 (74 FR 29433), inviting
comments on the temporary regulations
contained in T.D. TTB–78, with
comments due on or before August 21,
2009. In response to Notice No. 95, we
received two comments raising concerns
regarding the pipe tobacco classification
and notice provisions of T.D. TTB–78,
which we believe warrant immediate
consideration. Both commenters
requested a delay in the implementation
of the pipe tobacco classification and
notice-related requirements, asserting
that the use-up periods in the temporary
regulations (that is, to August 1, 2009)
gave insufficient time for industry
members to comply with the new
requirements.
New Temporary Rule and Notice of
Proposed Rulemaking
After carefully considering these two
comments, TTB believes it should delay
VerDate Nov<24>2008
15:18 Sep 23, 2009
Jkt 217001
the application of the new classification
rule regarding pipe tobacco and rollyour-own tobacco, and extend the two
use-up rules for existing packaging. As
a result, we are publishing a new
temporary rule, T.D. TTB–81, in the
Rules and Regulations section of this
issue of the Federal Register. These
revised temporary regulations involve
amendments to parts 40, 41, and 45 of
the TTB regulations (27 CFR parts 40,
41, and 45). The text of the revised
temporary regulations serves as the text
of these proposed regulations, and the
preamble to the revised temporary
regulations explains these proposed
regulations in detail. The new
temporary rule also corrects two minor
errors in the previously published
regulatory texts.
Public Participation
Comments Invited
We invite comments from interested
members of the public on this proposed
rulemaking.
Submitting Comments
You may submit comments on this
notice by using one of the following
three methods:
• Federal e-Rulemaking Portal: You
may send comments via the online
comment form linked to this notice in
Docket No. TTB–2009–0002 on
‘‘Regulations.gov,’’ the Federal erulemaking portal, at https://
www.regulations.gov. A link to the
docket is available under Notice No. 99
on the TTB Web site at https://
www.ttb.gov/tobacco/tobaccorulemaking.shtml. Supplemental files
may be attached to comments submitted
via Regulations.gov. For information on
how to use Regulations.gov, click on the
site’s Help or FAQ tabs.
• U.S. Mail: You may send comments
via postal mail to the Director,
Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade
Bureau, P.O. Box 14412, Washington,
DC 20044–4412.
• Hand Delivery/Courier: You may
hand-carry your comments or have them
hand-carried to the Alcohol and
Tobacco Tax and Trade Bureau, 1310 G
Street, NW., Suite 200–E, Washington,
DC 20005.
Please submit your comments by the
closing date shown above in this notice.
Your comments must reference Notice
No. 99 and include your name and
mailing address. Your comments also
must be made in English, be legible, and
be written in language acceptable for
public disclosure. We do not
acknowledge receipt of comments, and
we consider all comments as originals.
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If you are commenting on behalf of an
association, business, or other entity,
your comment must include the entity’s
name as well as your name and position
title. If you comment via
Regulations.gov, please include the
entity’s name in the ‘‘Organization’’
blank of the comment form. If you
comment via postal mail, please submit
your entity’s comment on letterhead.
You may also write to the
Administrator before the comment
closing date to ask for a public hearing.
The Administrator reserves the right to
determine whether to hold a public
hearing.
Confidentiality
All submitted comments and
attachments are part of the public record
and subject to disclosure. Do not
enclose any material in your comments
that you consider to be confidential or
that is inappropriate for public
disclosure.
Public Disclosure
On the Federal e-rulemaking portal,
Regulations.gov, we will post, and the
public may view, copies of this notice,
the related temporary rule, selected
supporting materials, and any electronic
or mailed comments we receive about
this proposal. A direct link to the
Regulations.gov docket containing this
notice and the posted comments
received on it is available on the TTB
Web site at https://www.ttb.gov/tobacco/
tobacco-rulemaking.shtml under Notice
No. 99. You may also reach the docket
containing this notice and the posted
comments received on it through the
Regulations.gov search page at https://
www.regulations.gov.
All posted comments will display the
commenter’s name, organization (if
any), city, and State, and, in the case of
mailed comments, all address
information, including e-mail addresses.
We may omit voluminous attachments
or material that we consider unsuitable
for posting.
You and other members of the public
may view copies of this notice, the
related temporary rule, other supporting
materials, and any electronic or mailed
comments we receive about this
proposal by appointment at the TTB
Information Resource Center, 1310 G
Street, NW., Washington, DC 20220.
You may also obtain copies at 20 cents
per 8.5 x 11-inch page. Contact our
information specialist at the above
address or by telephone at 202–453–
2270 to schedule an appointment or to
request copies of comments or other
materials.
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Federal Register / Vol. 74, No. 184 / Thursday, September 24, 2009 / Proposed Rules
Regulatory Flexibility Act, Paperwork
Reduction Act, and Executive Order
12866
Since the regulatory text proposed in
this notice of proposed rulemaking is
identical to that contained in the
companion temporary rule published
elsewhere in this issue of the Federal
Register, the analyses contained in the
preamble of the temporary rule
concerning the Regulatory Flexibility
Act, the Paperwork Reduction Act, and
Executive Order 12866 also apply to this
proposed rule.
Drafting Information
Michael Hoover of the Regulations
and Rulings Division, Alcohol and
Tobacco Tax and Trade Bureau, drafted
this document.
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 45
cprice-sewell on DSK2BSOYB1PROD with PROPOSALS
For the reasons discussed in the
preamble, TTB proposes to amend 27
CFR, chapter I, parts 40, 41, and 45 as
follows:
Authority: 26 U.S.C. 5701–5705, 5708,
5712, 5713, 5721–5723, 5741, 5754, 5761–
5763, 6301, 6302, 6313, 6402, 6404, 7101,
7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C.
9301, 9303, 9304, 9306.
4. [The proposed amendatory
instructions and the proposed amended
regulatory text for part 41 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.]
PART 45—REMOVAL OF TOBACCO
PRODUCTS AND CIGARETTE PAPERS
AND TUBES, WITHOUT PAYMENT OF
TAX, FOR USE OF THE UNITED
STATES
5. The authority citation for part 45 is
revised to read as follows:
Signed: August 23, 2009.
John J. Manfreda,
Administrator.
PART 40—MANUFACTURE OF
TOBACCO PRODUCTS AND
CIGARETTE PAPERS AND TUBES,
AND PROCESSED TOBACCO
1. The authority citation for part 40 is
revised to read as follows:
Authority: 26 U.S.C. 5142, 5143, 5146,
5701–5705, 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.
Jkt 217001
3. The authority citation for part 41 is
revised to read as follows:
6. [The proposed amendatory
instructions and the proposed amended
regulatory text for part 45 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.]
Proposed Amendments to the
Regulations
15:18 Sep 23, 2009
PART 41—IMPORTATION OF
TOBACCO PRODUCTS AND
CIGARETTE PAPERS AND TUBES,
AND PROCESSED TOBACCO
Authority: 26 U.S.C. 5702–5705, 5723,
5741, 5751, 5762, 5763, 6313, 7212, 7342,
7606, 7805; 44 U.S.C. 3504(h).
Administrative practice and
procedure, Authority delegations
(Government agencies), Cigars and
cigarettes, Excise taxes, Labeling,
Packaging and containers, Reporting
and recordkeeping requirements,
Tobacco
VerDate Nov<24>2008
2. [The proposed amendatory
instructions and the proposed amended
regulatory text for part 40 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.]
Approved: September 4, 2009.
Timothy E. Skud,
Deputy Assistant Secretary. (Tax, Trade, and
Tariff Policy).
[FR Doc. E9–23173 Filed 9–23–09; 8:45 am]
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48689
DEPARTMENT OF VETERANS
AFFAIRS
38 CFR Part 3
RIN 2900–AM74
Definition of Service in the Republic of
Vietnam
AGENCY:
ACTION:
Department of Veterans Affairs.
Withdrawal of proposed rule.
SUMMARY: In a document published in
the Federal Register on April 16, 2008,
the Department of Veterans Affairs (VA)
proposed to amend its adjudication
regulations regarding the definition of
‘‘service in the Republic of Vietnam.’’
This document withdraws that
proposed rule.
DATES: The proposed rule published at
73 FR 20566 on April 16, 2008, is
withdrawn as of September 24, 2009.
FOR FURTHER INFORMATION CONTACT:
Nancy Copeland, Regulations Staff
(211D), Compensation and Pension
Service, Veterans Benefits
Administration, Department of Veterans
Affairs, 810 Vermont Avenue, NW.,
Washington, DC 20420, (202) 461–9685.
(This is not a toll-free number.)
This
rulemaking was initiated to respond to
a decision rendered by the U. S. Court
of Appeals for Veterans Claims (CAVC)
in Haas v. Nicholson, 20 Vet. App. 257
(2006). While the comment period for
the proposed rule was pending, the
United States Court of Appeals for the
Federal Circuit (Federal Circuit) decided
Haas v. Peake, 525 F.3d 1168 (Fed. Cir.
2008). The Federal Circuit reversed and
remanded the CAVC decision. The
Federal Circuit found that VA’s
requirement that a claimant had been
present within the land borders of
Vietnam at some point in the course of
his/her duty constitutes a permissible
interpretation of 38 U.S.C. 1116, and
affirmed that the language used in its
implementing regulation, 38 CFR
3.307(a)(6)(iii), may be interpreted as
stating such an interpretation. A
petition for a writ of certiorari by the
U.S. Supreme Court was denied. Haas v.
Peake, cert. denied, 129 S.Ct. 173 No.
08–525, 2009 WL 129302 (U.S. Jan. 21,
2009). There is no longer a need to
revise § 3.307(a)(6)(iii), or the
regulations that use identical language
to define service in the Republic of
Vietnam (38 CFR 3.814 and 3.815).
Thus, VA is withdrawing the proposed
rule.
SUPPLEMENTARY INFORMATION:
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]]>Agencies
[Federal Register Volume 74, Number 184 (Thursday, September 24, 2009)]
[Proposed Rules]
[Pages 48687-48689]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-23173]
=======================================================================
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Parts 40, 41, and 45
[Docket No. TTB-2009-0002; Notice No. 99; Re: T.D. TTB-81, T.D. TTB-78,
Notice No. 95]
RIN 1513-AB75
Extension of Package Use-Up Rule for Roll-Your-Own Tobacco and
Pipe Tobacco (2009R-368P)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking; cross-reference to temporary
rule.
-----------------------------------------------------------------------
SUMMARY: Elsewhere in this issue of the Federal Register, the Alcohol
and Tobacco Tax and Trade Bureau is issuing a temporary rule to extend
the use-up period and delay the application of the new pipe tobacco and
roll-your-own tobacco classification rule adopted on June 22, 2009, in
response to certain changes made to the Internal Revenue Code of 1986
by the Children's Health Insurance Program Reauthorization Act of 2009.
That temporary rule also corrects two minor errors in the previously
published regulatory texts. The text of the regulations in the
temporary rule published in the Rules and Regulations section of this
issue of the Federal Register serves as the text of the proposed
regulations.
DATES: Comments must be received on or before November 23, 2009.
ADDRESSES: You may send comments on this notice to one of the following
addresses:
https://www.regulations.gov: Use the comment form for this
notice on the Federal e-rulemaking portal, Regulations.gov, to submit
comments via the Internet;
Mail: Director, Regulations and Rulings Division, Alcohol
and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044-
4412.
Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street, NW., Suite 200-E, Washington, DC
20005.
See the Public Participation section of this notice for specific
instructions and requirements for submitting comments, and for
information on how to request a public hearing.
You may view copies of this notice, selected supporting materials,
and any comments we receive about this proposal within Docket No. TTB-
2009-0002 at https://www.regulations.gov. A direct link to this docket
is posted on
[[Page 48688]]
the TTB Web site at https://www.ttb.gov/tobacco/tobacco-rulemaking.shtml
under Notice No. 99. You also may view copies of this notice, all
supporting materials, and any comments we receive about this proposal
by appointment at the TTB Information Resource Center, 1310 G Street,
NW., Washington, DC 20220. Please call 202-453-2270 to make an
appointment.
FOR FURTHER INFORMATION CONTACT: Amy Greenberg, Regulations and Rulings
Division, Alcohol and Tobacco Tax and Trade Bureau (202-453-2099).
SUPPLEMENTARY INFORMATION:
Background
On June 22, 2009, the Alcohol and Tobacco Tax and Trade Bureau
(TTB) published a temporary rule in the Federal Register (T.D. TTB-78,
74 FR 29401) to implement certain changes made to the Internal Revenue
Code of 1986 by the Children's Health Insurance Program Reauthorization
Act of 2009 (the Act). The regulatory changes made by the temporary
rule went into effect on June 22, 2009. The temporary rule included a
new classification rule reflecting the expansion of the statutory
definition of roll-your-own tobacco to include cigar wrapper and
filler. The temporary rule also outlined new notice requirements for
the packaging and labeling of pipe tobacco and roll-your-own tobacco to
distinguish these two products from each other for tax purposes. As
such, the temporary rule included two use-up rules allowing
manufacturers and importers of pipe tobacco and roll-your-own tobacco
to use their existing packages until August 1, 2009.
In the June 22, 2009, issue of the Federal Register, TTB also
published a notice of proposed rulemaking, Notice No. 95 (74 FR 29433),
inviting comments on the temporary regulations contained in T.D. TTB-
78, with comments due on or before August 21, 2009. In response to
Notice No. 95, we received two comments raising concerns regarding the
pipe tobacco classification and notice provisions of T.D. TTB-78, which
we believe warrant immediate consideration. Both commenters requested a
delay in the implementation of the pipe tobacco classification and
notice-related requirements, asserting that the use-up periods in the
temporary regulations (that is, to August 1, 2009) gave insufficient
time for industry members to comply with the new requirements.
New Temporary Rule and Notice of Proposed Rulemaking
After carefully considering these two comments, TTB believes it
should delay the application of the new classification rule regarding
pipe tobacco and roll-your-own tobacco, and extend the two use-up rules
for existing packaging. As a result, we are publishing a new temporary
rule, T.D. TTB-81, in the Rules and Regulations section of this issue
of the Federal Register. These revised temporary regulations involve
amendments to parts 40, 41, and 45 of the TTB regulations (27 CFR parts
40, 41, and 45). The text of the revised temporary regulations serves
as the text of these proposed regulations, and the preamble to the
revised temporary regulations explains these proposed regulations in
detail. The new temporary rule also corrects two minor errors in the
previously published regulatory texts.
Public Participation
Comments Invited
We invite comments from interested members of the public on this
proposed rulemaking.
Submitting Comments
You may submit comments on this notice by using one of the
following three methods:
Federal e-Rulemaking Portal: You may send comments via the
online comment form linked to this notice in Docket No. TTB-2009-0002
on ``Regulations.gov,'' the Federal e-rulemaking portal, at https://www.regulations.gov. A link to the docket is available under Notice No.
99 on the TTB Web site at https://www.ttb.gov/tobacco/tobacco-rulemaking.shtml. Supplemental files may be attached to comments
submitted via Regulations.gov. For information on how to use
Regulations.gov, click on the site's Help or FAQ tabs.
U.S. Mail: You may send comments via postal mail to the
Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau, P.O. Box 14412, Washington, DC 20044-4412.
Hand Delivery/Courier: You may hand-carry your comments or
have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau,
1310 G Street, NW., Suite 200-E, Washington, DC 20005.
Please submit your comments by the closing date shown above in this
notice. Your comments must reference Notice No. 99 and include your
name and mailing address. Your comments also must be made in English,
be legible, and be written in language acceptable for public
disclosure. We do not acknowledge receipt of comments, and we consider
all comments as originals.
If you are commenting on behalf of an association, business, or
other entity, your comment must include the entity's name as well as
your name and position title. If you comment via Regulations.gov,
please include the entity's name in the ``Organization'' blank of the
comment form. If you comment via postal mail, please submit your
entity's comment on letterhead.
You may also write to the Administrator before the comment closing
date to ask for a public hearing. The Administrator reserves the right
to determine whether to hold a public hearing.
Confidentiality
All submitted comments and attachments are part of the public
record and subject to disclosure. Do not enclose any material in your
comments that you consider to be confidential or that is inappropriate
for public disclosure.
Public Disclosure
On the Federal e-rulemaking portal, Regulations.gov, we will post,
and the public may view, copies of this notice, the related temporary
rule, selected supporting materials, and any electronic or mailed
comments we receive about this proposal. A direct link to the
Regulations.gov docket containing this notice and the posted comments
received on it is available on the TTB Web site at https://www.ttb.gov/tobacco/tobacco-rulemaking.shtml under Notice No. 99. You may also
reach the docket containing this notice and the posted comments
received on it through the Regulations.gov search page at https://www.regulations.gov.
All posted comments will display the commenter's name, organization
(if any), city, and State, and, in the case of mailed comments, all
address information, including e-mail addresses. We may omit voluminous
attachments or material that we consider unsuitable for posting.
You and other members of the public may view copies of this notice,
the related temporary rule, other supporting materials, and any
electronic or mailed comments we receive about this proposal by
appointment at the TTB Information Resource Center, 1310 G Street, NW.,
Washington, DC 20220. You may also obtain copies at 20 cents per 8.5 x
11-inch page. Contact our information specialist at the above address
or by telephone at 202-453-2270 to schedule an appointment or to
request copies of comments or other materials.
[[Page 48689]]
Regulatory Flexibility Act, Paperwork Reduction Act, and Executive
Order 12866
Since the regulatory text proposed in this notice of proposed
rulemaking is identical to that contained in the companion temporary
rule published elsewhere in this issue of the Federal Register, the
analyses contained in the preamble of the temporary rule concerning the
Regulatory Flexibility Act, the Paperwork Reduction Act, and Executive
Order 12866 also apply to this proposed rule.
Drafting Information
Michael Hoover of the Regulations and Rulings Division, Alcohol and
Tobacco Tax and Trade Bureau, drafted this document.
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 45
Administrative practice and procedure, Authority delegations
(Government agencies), Cigars and cigarettes, Excise taxes, Labeling,
Packaging and containers, Reporting and recordkeeping requirements,
Tobacco
Proposed Amendments to the Regulations
For the reasons discussed in the preamble, TTB proposes to amend 27
CFR, chapter I, parts 40, 41, and 45 as follows:
PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES, AND PROCESSED TOBACCO
1. The authority citation for part 40 is revised to read as
follows:
Authority: 26 U.S.C. 5142, 5143, 5146, 5701-5705, 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.
2. [The proposed amendatory instructions and the proposed amended
regulatory text for part 40 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
PART 41--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES, AND PROCESSED TOBACCO
3. The authority citation for part 41 is revised to read as
follows:
Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723,
5741, 5754, 5761-5763, 6301, 6302, 6313, 6402, 6404, 7101, 7212,
7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
4. [The proposed amendatory instructions and the proposed amended
regulatory text for part 41 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
PART 45--REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES
5. The authority citation for part 45 is revised to read as
follows:
Authority: 26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763,
6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h).
6. [The proposed amendatory instructions and the proposed amended
regulatory text for part 45 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
Signed: August 23, 2009.
John J. Manfreda,
Administrator.
Approved: September 4, 2009.
Timothy E. Skud,
Deputy Assistant Secretary. (Tax, Trade, and Tariff Policy).
[FR Doc. E9-23173 Filed 9-23-09; 8:45 am]
BILLING CODE 4810-31-P
