[Federal Register Volume 66, Number 219 (Tuesday, November 13, 2001)]
[Rules and Regulations]
[Pages 56757-56759]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-28257]


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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Parts 40, 45, 70, and 295

[T.D. ATF--469]
RIN 1512-AC42


Removal of Tobacco Products and Cigarette Papers and Tubes, 
Without Payment of Tax for Use of the United States; Recodification of 
Regulations (2000R-296P)

AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Department of 
the Treasury.

ACTION: Final rule (Treasury decision).

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SUMMARY: The Bureau of Alcohol, Tobacco and Firearms (ATF) is 
recodifying the regulations in part 295--Removal of Tobacco Products 
and Cigarette Papers and Tubes, Without Payment of Tax for Use of the 
United States, title 27 of the Code of Federal Regulations (CFR). The 
purpose of this recodification is to reissue the regulations in 27 CFR 
part 295 as 27 CFR part 45. This change improves the organization of 
title 27 CFR.

DATES: This rule is effective on November 13, 2001.

FOR FURTHER INFORMATION CONTACT: Lisa M. Gesser, Regulations Division, 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW., 
Washington, DC 20226, (202-927-9347) or e-mail at 
[email protected].

SUPPLEMENTARY INFORMATION:

Background

    As a part of continuing efforts to reorganize the part numbering 
system of title 27 CFR, ATF is removing part 295 of title 27 CFR, in 
its entirety, and is recodifying the regulations as 27 CFR part 45. 
This change improves the organization of title 27 CFR.
    In addition to the recodification, ATF is making a technical 
amendment to the newly redesignated part 45 that revises the Office of 
Management and Budget control number.

                      Derivation Table for Part 45
------------------------------------------------------------------------
                                                            Are derived
                   The requirements of:                        from:
------------------------------------------------------------------------
                                Subpart A
------------------------------------------------------------------------
Sec.:                                                        Sec.:
  45.1...................................................        295.1
------------------------------------------------------------------------
                                Subpart B
------------------------------------------------------------------------
  45.11..................................................        295.11
------------------------------------------------------------------------
                                Subpart C
------------------------------------------------------------------------
  45.21..................................................        295.21
  45.22..................................................        295.22
  45.23..................................................        295.23
  45.24..................................................        295.24
  45.25..................................................        295.25
------------------------------------------------------------------------
                                Subpart D
------------------------------------------------------------------------
  45.31..................................................        295.31
  45.32..................................................        295.32
  45.33..................................................        295.33
  45.34..................................................        295.34
  45.35..................................................        295.35
  45.36..................................................        295.36
  45.37..................................................        295.37
------------------------------------------------------------------------
                                Subpart E
------------------------------------------------------------------------
  45.41..................................................        295.41
  45.42..................................................        295.42
  45.43..................................................        295.43
  45.44..................................................        295.44
  45.45..................................................        295.45
  45.45a.................................................        295.45a

[[Page 56758]]

 
  45.45b.................................................        295.45b
  45.45c.................................................        295.45c
  45.46..................................................        295.46
------------------------------------------------------------------------
                                Subpart F
------------------------------------------------------------------------
  45.51..................................................        295.51
------------------------------------------------------------------------

Paperwork Reduction Act

    The provisions of the Paperwork Reduction Act of 1995, Public Law 
104-13, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR 
part 1320, do not apply to this final rule because there are no new or 
revised recordkeeping or reporting requirements.

Regulatory Flexibility Act

    Because no notice of proposed rulemaking is required for this rule 
under the Administrative Procedure Act (5 U.S.C. 553), the provisions 
of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do not apply. 
We sent a copy of this final rule to the Chief Counsel for Advocacy of 
the Small Business Administration in accordance with 26 U.S.C. 7805(f). 
Assistant Chief Counsel commented that ``these amendments are merely 
technical in nature and will not have a significant impact on a 
substantial number of small businesses.''

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 required by this Executive Order.

Administrative Procedure Act

    Because this final rule merely makes technical amendments and 
conforming changes to improve the clarity of the regulations, it is 
unnecessary to issue this final rule with notice and public procedure 
under 5 U.S.C. 553(b). Similarly, because of the nature of this final 
rule, good cause is found that it is unnecessary to subject this final 
rule to the effective date limitation of 5 U.S.C. 553(d).

Drafting Information

    The principal author of this document is Lisa M. Gesser, 
Regulations Division, Bureau of Alcohol, Tobacco and Firearms.

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 45

    Cigars and cigarettes, Excise taxes, Labeling, Packaging and 
containers, Reporting and recordkeeping requirements, 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 295

    Cigars and cigarettes, Excise taxes, Labeling, Packaging and 
containers, Reporting and recordkeeping requirements, Tobacco.

Authority and Issuance

    ATF is amending title 27of the Code of Federal Regulations as 
follows:

PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES

    Paragraph 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.


Secs. 40.44, 40.234, 40.384 and 40.453  [Amended]

    Par. 2. Remove the reference to ``part 295'' and add in its place a 
reference to ``part 45'' in the following places:
    a. Section 40.44;
    b. Section 40.234;
    c. Section 40.384; and
    d. Section 40.453.

PART 70--PROCEDURE AND ADMINISTRATION

    Par. 3. 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]

    Par. 4. Amend paragraph (b)(6) in Sec. 70.431, by removing the 
reference to ``Part 295'' and adding in its place a reference to ``Part 
45''.

PART 295--REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES, WITHOUT PAYMENT OF TAX FOR USE OF THE UNITED STATES

    Par. 5. The authority citation for 27 CFR part 295 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).

Part 295 [Redesignated as 27 CFR Part 45]

    Par. 6. Transfer 27 CFR part 295 from subchapter M to subchapter B 
and redesignate as 27 CFR part 45.

PART 45--REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES, WITHOUT PAYMENT OF TAX FOR USE OF THE UNITED STATES

    Par. 7. The authority citation for the newly redesignated 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).


Editorial Note  [Amended]

    Par. 7a. Amend the ``Editorial Note'' following the table of 
contents by removing the reference to ``part 295'' and adding in its 
place a reference to ``part 45''.


Sec. 45.34  [Amended]

    Par. 8. Amend Sec. 45.34 by removing the reference to 
``Sec. 295.36'' and adding in its place a reference to ``Sec. 45.36''.


Sec. 45.43  [Amended]

    Par. 9. Amend Sec. 45.43 by removing the Office of Management and 
Budget's control number ``1512-0488'' and adding, in its place, ``1512-
0502.''


[[Page 56759]]


    Signed: June 22, 2001.
Bradley A. Buckles,
Director.
    Approved: August 23, 2001.
Timothy E. Skud,
Acting Deputy Assistant Secretary (Regulatory, Tariff and Trade 
Enforcement).
[FR Doc. 01-28257 Filed 11-9-01; 8:45 am]
BILLING CODE 4810-31-P