Alcohol, tobacco, and other excise taxes: Tobacco products and cigarette papers and tubes— Recodification of regulations and administrative changes,

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Federal Register: August 26, 2004 (Volume 69, Number 165)Rules and RegulationsPage 52421-52427From the Federal Register Online via GPO Access [wais.access.gpo.gov]

DOCID:fr26au04-4

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-16RIN 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 amBILLING CODE 4810-31-P

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