[Federal Register: December 5, 2006 (Volume 71, Number 233)]
[Proposed Rules]               
[Page 70476]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr05de06-10]                         

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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

27 CFR Parts 40, 41, 44, and 45

[Notice No. 69; Re: Notice No. 65]
RIN 1513-AB34

 
Tax Classification of Cigars and Cigarettes

AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.

ACTION: Notice of proposed rulemaking; extension of comment period.

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SUMMARY: In response to an industry member request, the Alcohol and 
Tobacco Tax and Trade Bureau extends the comment period for Notice No. 
65, Tax Classification of Cigars and Cigarettes, a notice of proposed 
rulemaking published in the Federal Register on October 25, 2006, for 
an additional 90 days.

DATES: Written comments on Notice No. 65 must now be received on or 
before March 26, 2007.

ADDRESSES: You may send comments to any of the following addresses--
     Director, Regulations and Rulings Division, Alcohol and 
Tobacco Tax and Trade Bureau, Attn: Notice No. 65, P.O. Box 14412, 
Washington, DC 20044-4412.
     202-927-8525 (facsimile).
     nprm@ttb.gov (e-mail).
     http://www.ttb.gov/regulations_laws/all_rulemaking.shtml.
 An online comment form is posted with this notice on 

our Web site.
     http://www.regulations.gov. Federal e-rulemaking portal; 

follow instructions for submitting comments.
    You may view copies of this extension notice, Notice No. 65, and 
any comments we receive by appointment at the TTB Information Resource 
Center, 1310 G Street, NW., Washington, DC 20220. To make an 
appointment, call 202-927-2400. You may also access copies of this 
extension notice, Notice No. 65, and the related comments online at 
http://www.ttb.gov/regulations_laws/all_rulemaking.shtml.


FOR FURTHER INFORMATION CONTACT: Linda Wade Chapman, Regulations and 
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G 
Street, NW., Suite 200-E, Washington, DC 20220; telephone 202-927-8210; 
or e-mail Linda.Chapman@ttb.gov.

SUPPLEMENTARY INFORMATION: On October 25, 2006, the Alcohol and Tobacco 
Tax and Trade Bureau (TTB) published Notice No. 65, Tax Classification 
of Cigars and Cigarettes, in the Federal Register (71 FR 62506). In 
that notice of proposed rulemaking, TTB requested public comment on 
proposed amendments to our regulations regarding the classification of 
cigars and cigarettes for Federal excise tax purposes. As originally 
published, the comment period for Notice No. 65, was scheduled to close 
on December 26, 2006.
    After publication of Notice No. 65, TTB received a request from the 
Cigar Association of America, Inc. (CAA) to extend the comment period 
for Notice No. 65 for 90 days beyond the December 26, 2006, closing 
date. In its letter to TTB, CAA lists three reasons for the extension 
request. First, CAA notes that Notice No. 65 raises numerous complex 
and important issues relating to the tax classification of cigars and 
cigarettes and the proposed method for measuring total reducing sugars. 
Second, CAA states that it requires additional time to coordinate with 
its domestic and foreign members to consider the impact of the proposed 
regulatory changes on the industry and to evaluate the analytical 
method TTB used to measure total reducing sugars. Third, CAA notes that 
the December 26, 2006, deadline for comments falls over two major 
holidays, which will hinder its ability to collect data and comments 
from its members.
    In response to this request, TTB extends the comment period for 
Notice No. 65 for an additional 90 days. Therefore, comments on Notice 
No. 65 are now due on or before March 26, 2007.

    Dated: November 21, 2006.
John J. Manfreda,
Administrator.
 [FR Doc. E6-20506 Filed 12-4-06; 8:45 am]

BILLING CODE 4810-31-P