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- TTB Procedure 2009-1, Procedure for Certain Tobacco Products and Cigarette Papers and Tubes Withdrawn from the Market.
This document establishes an optional alternate procedure that manufacturers and importers of tobacco products (except large cigars) or cigarette papers or tubes may use to file claims after April 1, 2009, for credit or refund of tax on such products withdrawn from the market. (04/29/09)
- TTB Rul. 2009–1, Taxable Weight of Tobacco Products
This ruling holds that the taxable weight of a tobacco product is the weight of the finished product and it further holds that a consumer-ready cigar wrapper (or “blunt wrap”) is subject to tax as roll-your-own tobacco. (04/24/09)
- Increase in Tax Rates on Tobacco Products and Floor Stocks Tax Regulations Published.
Regulations implementing certain provisions of the Children’s Health Insurance Program Reauthorization Act are contained in a temporary rule, T.D. TTB–75. The tobacco excise tax increases are effective April 1, 2009, as is the temporary rule. A related notice of proposed rulemaking, Notice No. 93, was also published. Comments are due on or before June 1, 2009. (03/31/09)
- Industry Circular 2009–1, Increase in Federal Excise Tax and Imposition of Floor Stocks Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes.
This circular describes the Federal tobacco excise tax increase and floor stocks tax imposed by the Children’s Health Insurance Program Reauthorization Act of 2009 (Pub. L. 111–3). The excise tax increase and floor stocks tax are effective on April 1, 2009. TTB will soon publish a Treasury Decision in the Federal Register amending 27 CFR parts 40, 41, 44, 46, and 71 to comply with the provisions of the Act and to provide for the requirements described in this circular. (04/23/09)
News & Events Archives
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