[Federal Register Volume 65, Number 142 (Monday, July 24, 2000)]
[Rules and Regulations]
[Page 45523]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-18057]


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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Part 275

[T.D. ATF-422b]
RIN 1512-AC07


Implementation of Public Law 105-33, Section 9302, Requiring the 
Qualification of Tobacco Product Importers (98R-316P) and Miscellaneous 
Technical Amendments: Correction

ACTION: Temporary rule; correction.

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SUMMARY: This document contains a correcting amendment to the temporary 
regulations, which were published in the Federal Register on December 
22, 1999 (64 FR 71947) and on March 21, 2000 (65 FR 15058). The 
temporary regulations relate to implementing certain provisions of the 
Balanced Budget Act of 1997 that set forth requirements that, beginning 
January 1, 2000, importers of tobacco products must qualify for a 
permit to conduct that activity.

DATES: This rule is effective July 24, 2000.

FOR FURTHER INFORMATION CONTACT: Robert Ruhf, Regulations Division, 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW, 
Washington, DC 20226 (202-927-8210).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations that are the subject of this correction 
implemented some of the provisions of the Balanced Budget Act of 1997 
(Public Law 105-33) and made clarifying changes to part 275. The 
temporary regulations were published in the Federal Register on 
December 22, 1999 (T.D. ATF-422, 64 FR 71947) and corrected on March 
21, 2000 (T.D. ATF-422a, 65 FR 15058). These provisions amended the 
Internal Revenue Code of 1986 to require that, beginning January 1, 
2000, importers of tobacco products must qualify for a permit to 
conduct that activity.

Need for Correction

    As published, the temporary regulations contain an error that may 
be confusing and needs to be clarified. T.D. ATF-422 contained an 
instruction to remove and reserve a section of regulations (27 CFR 
275.117) (see 64 FR 71951). Later, T.D. ATF-422a removed this 
instruction (65 FR 15059), but it should not have been removed. This 
document corrects this error.

List of Subjects in 27 CFR Part 275

    Administrative practice and procedure, Authority delegations, 
Cigarette papers and tubes, Cigars and cigarettes, Electronic funds 
transfers, Claims, Customs duties and inspections, Excise taxes, 
Imports, Labeling, Packaging and containers, Penalties, Reporting and 
record keeping requirements, Seizures and forfeitures, Surety bonds, 
U.S. Possessions, Warehouses.

    Accordingly, 27 CFR Part 275 is corrected by making the following 
correcting amendments:

PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES

    1. The authority citation for 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, 7652, 7805; 31 
U.S.C. 9301, 9303, 9304, 9306.


Sec. 275.117  [Removed and reserved]

    2. Section 275.117 is removed and reserved.

    Signed: July 11, 2000.
Bradley A. Buckles,
Director.
[FR Doc. 00-18057 Filed 7-21-00; 8:45 am]
BILLING CODE 4810-31-P