[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4281 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4281

 To amend the Tariff Act of 1930 and the Internal Revenue Code of 1986 
              relating to importation of tobacco products.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 9, 2005

  Mr. Nunes introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Tariff Act of 1930 and the Internal Revenue Code of 1986 
              relating to importation of tobacco products.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. COMPLIANCE WITH TARIFF ACT OF 1930.

    (a) Definitions.--Section 801 of the Tariff Act of 1930 (19 U.S.C. 
1681) is amended by adding at the end the following:
            ``(3) Delivery sale.--The term `delivery sale' means any 
        sale of cigarettes or a smokeless tobacco product to a consumer 
        if--
                    ``(A) the consumer submits the order for such sale 
                by means of a telephone or other method of voice 
                transmission, the mail, or the Internet or other online 
                service, or the seller is otherwise not in the physical 
                presence of the buyer when the request for purchase or 
                order is made; or
                    ``(B) the cigarettes or smokeless tobacco product 
                is delivered by use of a common carrier, private 
                delivery service, or the mail, or the seller is not in 
                the physical presence of the buyer when the buyer 
                obtains personal possession of the delivered cigarettes 
                or smokeless tobacco product.
            ``(4) Indian tribe.--The terms `Indian tribe' and `tribal' 
        refer to an Indian tribe as defined in the Indian Self-
        Determination and Education Assistance Act (25 U.S.C. 450b(e)) 
        or as listed pursuant to section 104 of the Federally 
        Recognized Indian Tribe List Act of 1994 (25 U.S.C. 479a-1).''.
    (b) Inapplicability of Exemptions From Requirements for Entry of 
Certain Cigarettes and Smokeless Tobacco Products.--Section 802(b)(1) 
of the Tariff Act of 1930 (19 U.S.C. 1681a(b)(1)) is amended by adding 
at the end the following new sentence: ``The preceding sentence shall 
not apply to any cigarettes or smokeless tobacco products sold in 
connection with a delivery sale.''.
    (c) State Access to Customs Certifications.--Section 802 of that 
Act is further amended by adding at the end the following new 
subsection:
    ``(d) State Access to Customs Certifications.--A State, through its 
Attorney General, shall be entitled to obtain copies of any 
certification required under subsection (c) directly--
            ``(1) upon request to the agency of the United States 
        responsible for collecting such certification; or
            ``(2) upon request to the importer, manufacturer, or 
        authorized official of such importer or manufacturer.''.
    (d) Enforcement Provisions.--Section 803 of that Act (19 U.S.C. 
1681b) is amended--
            (1) in subsection (b)--
                    (A) in the first sentence, by inserting before the 
                period the following: ``, or to any State in which such 
                tobacco product, cigarette papers, or tube is found''; 
                and
                    (B) in the second sentence, by inserting ``, or to 
                any State,'' after ``the United States''; and
            (2) by adding at the end the following new subsection:
    ``(c) Actions by States and Others.--
            ``(1) In general.--Any person who holds a permit under 
        chapter 52 of the Internal Revenue Code of 1986 may bring an 
        action in the United States district courts against any person, 
        other than a State, local, or tribal government, to prevent and 
        restrain violations of this title--
                    ``(A) by that person; or
                    ``(B) by another person controlled by that person.
            ``(2) Relief for state and local governments.--A State, 
        acting through its attorney general, or a local government, 
        acting through its chief law enforcement officer (or a designee 
        thereof), may bring a civil action under this title against any 
        person--
                    ``(A) to prevent and restrain violations of this 
                title--
                            ``(i) by that person; or
                            ``(ii) by another person controlled by that 
                        person; or
                    ``(B) to obtain any other appropriate relief for 
                violations of this title--
                            ``(i) by that person, or
                            ``(ii) by another person controlled by that 
                        person,
                including civil penalties, money damages, and 
                injunctive or other equitable relief.
            ``(3) Construction generally.--
                    ``(A) In general.--Nothing in this subsection shall 
                be deemed to abrogate or constitute a waiver of any 
                sovereign immunity of a State or local government or an 
                Indian tribe against any unconsented lawsuit under this 
                title or to otherwise restrict, expand, or modify any 
                sovereign immunity of a State or local government or an 
                Indian tribe.
                    ``(B) Construction with other relief.--The remedies 
                available under this subsection are in addition to any 
                other remedies available under Federal, State, local, 
                or other law.
            ``(4) Construction with forfeiture provisions.--Nothing in 
        this subsection shall be construed to require a State to first 
        bring an action under paragraph (2) when pursuing relief under 
        subsection (b).
    ``(d) Construction With State Authorities.--Nothing in this title 
shall be construed to expand, restrict, or otherwise modify the right 
of an authorized State official from proceeding in any State court, or 
taking other enforcement actions, on the basis of alleged violation of 
State or other law.''.
    (e) Inclusion of Smokeless Tobacco.--
            (1) Sections 802 and 803(a) of that Act (other than the 
        last sentence of section 802(b)(1), as added by subsection (b) 
        of this section) are further amended by inserting ``or 
        smokeless tobacco products'' after ``cigarettes'' each place it 
        appears.
            (2) Section 802 of such Act is further amended--
                    (A) in subsection (a)--
                            (i) in paragraph (1), by inserting ``or 
                        section 4 of the Comprehensive Smokeless 
                        Tobacco Health Education Act of 1986 (15 U.S.C. 
                        4403), as the case may be'' after ``section 7 
                        of the Federal Cigarette Labeling and 
                        Advertising Act (15 U.S.C. 1335a)'';
                            (ii) in paragraph (2), by inserting ``or 
                        section 3 of the Comprehensive Smokeless 
                        Tobacco Health Education Act of 1986 (15 U.S.C. 
                        4402), as the case may be,'' after ``section 4 
                        of the Federal Cigarette Labeling and 
                        Advertising Act (15 U.S.C. 1333)''; and
                            (iii) in paragraph (3), by inserting ``or 
                        section 3(d) of the Comprehensive Smokeless 
                        Tobacco Health Education Act of 1986 (15 U.S.C. 
                        4402(d)), as the case may be,'' after ``section 
                        4(c) of the Federal Cigarette Labeling and 
                        Advertising Act (15 U.S.C. 1333(c))'';
                    (B) in subsection (b)--
                            (i) in the paragraph caption of paragraph 
                        (1), by inserting ``or smokeless tobacco'' 
                        after ``cigarettes''; and
                            (ii) in the paragraph caption of paragraphs 
                        (2) and (3), by inserting ``or smokeless 
                        tobacco'' after ``cigarettes''; and
                    (C) in subsection (c)--
                            (i) in the subsection caption, by inserting 
                        ``or Smokeless Tobacco'' after ``Cigarette'';
                            (ii) in paragraph (1), by inserting ``or 
                        section 4 of the Comprehensive Smokeless 
                        Tobacco Health Education Act of 1986 (15 U.S.C. 
                        4403), as the case may be'' after ``section 7 
                        of the Federal Cigarette Labeling and 
                        Advertising Act (15 U.S.C. 1335a)'';
                            (iii) in paragraph (2)(A), by inserting 
                        ``or section 3 of the Comprehensive Smokeless 
                        Tobacco Health Education Act of 1986 (15 U.S.C. 
                        4402), as the case may be,'' after ``section 4 
                        of the Federal Cigarette Labeling and 
                        Advertising Act (15 U.S.C. 1333)''; and
                            (iv) in paragraph (2)(B), by inserting ``or 
                        section 3(d) of the Comprehensive Smokeless 
                        Tobacco Health Education Act of 1986 (15 U.S.C. 
                        4402(d)), as the case may be'' after ``section 
                        4(c) of the Federal Cigarette Labeling and 
                        Advertising Act (15 U.S.C. 1333(c))''.
            (3) Section 803(b) of that Act, as amended by subsection 
        (d)(1) of this section, is further amended by inserting ``, or 
        any smokeless tobacco product,'' after ``or tube'' the first 
        place it appears.
            (4)(A) The heading of title VIII of such Act is amended by 
        inserting ``AND SMOKELESS TOBACCO'' after ``CIGARETTES''.
            (B) The heading of section 802 of such Act is amended by 
        inserting ``and smokeless tobacco'' after ``cigarettes''.

SEC. 2. APPLICATION OF CIVIL PENALTIES TO RELANDINGS OF TOBACCO 
              PRODUCTS SOLD IN A DELIVERY SALE.

    (a) In General.--Section 5761 of the Internal Revenue Code of 1986 
(relating to civil penalties) is amended by redesignating subsections 
(d) and (e) as subsections (e) and (f), respectively, and inserting 
after subsection (c) the following new subsection:
    ``(d) Personal Use Quantities.--
            ``(1) In general.--No quantity of tobacco products other 
        than the quantity referred to in paragraph (2) may be relanded 
        or received as a personal use quantity.
            ``(2) Exception for personal use quantity.--Subsection (c) 
        and section 5754 shall not apply to any person who relands or 
        receives tobacco products in the quantity allowed entry free of 
        tax and duty under chapter 98 of the Harmonized Tariff Schedule 
        of the United States, and such person may voluntarily 
        relinquish to the Secretary at the time of entry any excess of 
        such quantity without incurring the penalty under subsection 
        (c).
            ``(3) Special rule for delivery sales.--
                    ``(A) In general.--Paragraph (2) shall not apply to 
                any tobacco product sold in connection with a delivery 
                sale.
                    ``(B) Delivery sale.--For purposes of subparagraph 
                (A), the term `delivery sale' means any sale of a 
                tobacco product to a consumer if--
                            ``(i) the consumer submits the order for 
                        such sale by means of a telephone or other 
                        method of voice transmission, the mail, or the 
                        Internet or other online service, or the seller 
                        is otherwise not in the physical presence of 
                        the buyer when the request for purchase or 
                        order is made, or
                            ``(ii) the tobacco product is delivered by 
                        use of a common carrier, private delivery 
                        service, or the mail, or the seller is not in 
                        the physical presence of the buyer when the 
                        buyer obtains personal possession of the 
                        tobacco product.''.
    (b) Conforming Amendments.--
            (1) Subsection (c) of section 5761 of such Code is amended 
        by striking the last two sentences.
            (2) Paragraph (1) of section 5754(c) of such Code is 
        amended by striking ``section 5761(c)'' and inserting ``section 
        5761(d)''.
                                 <all>