[Federal Register Volume 69, Number 165 (Thursday, August 26, 2004)]
[Rules and Regulations]
[Pages 52421-52427]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-19418]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

27 CFR Parts 40, 41, 44, 45, 46, 70, and 275

[T.D. TTB-16]
RIN 1513-AA20


Importation of Tobacco Products and Cigarette Papers and Tubes; 
Recodification of Regulations; Administrative Changes Due to the 
Homeland Security Act of 2002 (2000R-546P)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB), Treasury.

ACTION: Final rule; Treasury decision.

-----------------------------------------------------------------------

SUMMARY: The Alcohol and Tobacco Tax and Trade Bureau (TTB) is 
recodifying its regulations pertaining to the importation of tobacco 
products and cigarette papers and tubes. We are also making 
administrative changes to these regulations to reflect TTB's new name 
and organizational structure resulting from changes made by the 
Homeland Security Act of 2002. This document does not include any 
substantive regulatory changes.

DATES: This rule is effective on August 26, 2004.

FOR FURTHER INFORMATION CONTACT: N. A. Sutton, Regulations and 
Procedures Division, Alcohol and Tobacco Tax and Trade Bureau, 
telephone 415-271-1254 or e-mail: [email protected].

SUPPLEMENTARY INFORMATION:

Background

    As a part of its continuing efforts to reorganize chapter I of 
title 27 of the Code of Federal Regulations (27 CFR chapter I), the 
Alcohol and Tobacco Tax and Trade Bureau (TTB) is removing all of part 
275, Importation of Tobacco Products and Cigarette Papers and Tubes, 
from subchapter M, Alcohol, Tobacco and Other Excise Taxes, and 
recodifying it as part 41 in subchapter B, Tobacco. This change merely

[[Page 52422]]

improves the organization of chapter I of title 27. The table below 
shows from which section of part 275 the requirements of part 41 are 
derived.
    In addition, section 1111 of the Homeland Security Act of 2002 
(Public Law 107-296, 116 Stat. 2135) divided the Bureau of Alcohol, 
Tobacco and Firearms, Department of the Treasury, into two separate 
agencies, the Bureau of Alcohol, Tobacco, Firearms and Explosives in 
the Department of Justice, and TTB which remains in the Department of 
the Treasury. This reorganization requires us to amend each of the CFR 
parts under our jurisdiction to reflect our Bureau's new name and 
organizational structure. This document makes the appropriate 
administrative, nonsubstantive changes to the newly redesignated part 
41.

                      Derivation Table for Part 41
------------------------------------------------------------------------
      The requirements of  section           Are derived from section
------------------------------------------------------------------------
                                Subpart A
------------------------------------------------------------------------
41.1...................................  275.1
----------------------------------------
                                Subpart B
------------------------------------------------------------------------
41.11..................................  275.11
----------------------------------------
                                Subpart C
------------------------------------------------------------------------
41.21..................................  275.21
41.22..................................  275.22
41.23..................................  275.23
41.24..................................  275.24
41.25..................................  275.25
41.26..................................  275.26
41.27..................................  275.27
41.28..................................  275.28
41.29..................................  275.29
----------------------------------------
                                Subpart D
------------------------------------------------------------------------
41.30..................................  275.30
41.31..................................  275.31
41.32..................................  275.32
41.33..................................  275.33
41.34..................................  275.34
41.35..................................  275.35
41.37..................................  275.37
41.38..................................  275.38
41.39..................................  275.39
41.40..................................  275.40
41.41..................................  275.41
41.50..................................  275.50
41.60..................................  275.60
41.62..................................  275.62
41.63..................................  275.63
----------------------------------------
                                Subpart E
------------------------------------------------------------------------
41.71..................................  275.71
41.72..................................  275.72
41.72a.................................  275.72a
41.72b.................................  275.72b
41.72c.................................  275.72c
41.73..................................  275.73
41.74..................................  275.74
41.75..................................  275.75
----------------------------------------
                                Subpart F
------------------------------------------------------------------------
41.81..................................  275.81
41.82..................................  275.82
41.83..................................  275.83
41.85..................................  275.85
41.85a.................................  275.85a
41.86..................................  275.86
----------------------------------------
                                Subpart G
------------------------------------------------------------------------
41.101.................................  275.101
41.105.................................  275.105
41.106.................................  275.106
41.107.................................  275.107
41.108.................................  275.108
41.109.................................  275.109
41.110.................................  275.110
41.111.................................  275.111
41.112.................................  275.112
41.113.................................  275.113
41.114.................................  275.114
41.114a................................  275.114a
41.115.................................  275.115
41.115a................................  275.115a
41.116.................................  275.116
41.117.................................  275.117
41.118.................................  275.118
41.119.................................  275.119
41.120.................................  275.120
41.121.................................  275.121
41.122.................................  275.122
41.123.................................  275.123
41.124.................................  275.124
41.125.................................  275.125
41.126.................................  275.126
41.127.................................  275.127
41.128.................................  275.128
41.129.................................  275.129
41.135.................................  275.135
41.136.................................  275.136
41.137.................................  275.137
41.138.................................  275.138
41.139.................................  275.139
41.140.................................  275.140
41.141.................................  275.141
----------------------------------------
                                Subpart H
------------------------------------------------------------------------
41.151-41.153..........................  275.151-275.153
----------------------------------------
                                Subpart I
------------------------------------------------------------------------
41.161.................................  275.161
41.162.................................  275.162
41.163.................................  275.163
41.165.................................  275.165
41.170.................................  275.170
41.171.................................  275.171
41.172.................................  275.172
41.173.................................  275.173
41.174.................................  275.174
----------------------------------------
                                Subpart J
------------------------------------------------------------------------
41.181.................................  275.181
41.182.................................  275.182
41.183.................................  275.183
----------------------------------------
                                Subpart K
------------------------------------------------------------------------
41.190.................................  275.190
41.191.................................  275.191
41.192.................................  275.192
41.193.................................  275.193
41.194.................................  275.194
41.195.................................  275.195
41.196.................................  275.196
41.197.................................  275.197
41.198.................................  275.198
41.199.................................  275.199
41.200.................................  275.200
41.201.................................  275.201
41.202.................................  275.202
41.203.................................  275.203
41.204.................................  275.204
41.205.................................  275.205
41.206.................................  275.206
41.207.................................  275.207
41.208.................................  275.208
----------------------------------------
                                Subpart L
------------------------------------------------------------------------
41.220.................................  275.220
41.221.................................  275.221
41.222.................................  275.222
41.223.................................  275.223
41.224.................................  275.224
41.225.................................  275.225
41.226.................................  275.226
41.227.................................  275.227
41.228.................................  275.228
------------------------------------------------------------------------

Regulatory Flexibility Act

    Because no notice of proposed rulemaking is required for this final 
rule under 5 U.S.C. 553, the provisions of the Regulatory Flexibility 
Act (5 U.S.C. 601 et seq.) do not apply.

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 requirement of this Executive Order.

Inapplicability of Prior Notice and Comment and Delayed Effective Date 
Requirements

    Because this final rule merely makes organizational and technical 
or conforming nonsubstantive amendments to improve the layout of the 
regulations and to reflect the new name and organizational structure of 
TTB, no notice of proposed rulemaking and public comment period are 
required under 5 U.S.C. 553(b)(B). For the same reasons, this final 
rule is not subject to the delayed effective date requirement of 5 
U.S.C. 553(d).

[[Page 52423]]

Drafting Information

    The principal author of this document is N. A. Sutton, Regulations 
and Procedures Division, Alcohol and Tobacco Tax and Trade Bureau.

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 41

    Cigars and cigarettes, Claims, Customs duties and inspection, 
Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging 
and containers, Puerto Rico, Reporting and recordkeeping requirements, 
Surety bonds, Tobacco, Virgin Islands, Warehouses.

27 CFR Part 44

    Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs 
duties and inspection, Excise taxes, Exports, Foreign trade zones, 
Labeling, Packaging and containers, Reporting and recordkeeping 
requirements, Surety bonds, Tobacco, Vessels, Warehouses.

27 CFR Part 45

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

27 CFR Part 46

    Cigars and cigarettes, Claims, Excise taxes, Penalties, Reporting 
and recordkeeping requirements, Seizures and forfeitures, Surety bonds, 
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 275

    Cigars and cigarettes, Claims, Customs duties and inspection, 
Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging 
and containers, Puerto Rico, Reporting and recordkeeping requirements, 
Surety bonds, Tobacco, Virgin Islands, Warehouses.

Amendments to the Regulations

0
For the reasons stated in the preamble, TTB amends chapter 1 of title 
27 of the Code of Federal Regulations as follows:

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

0
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.


Sec.  40.165a  [Amended]

0
2. Amend the first sentence of paragraphs (a)(1), (b)(1) and (b)(3) of 
Sec.  40.165a by removing the reference to ``parts 275 and 285'' and 
adding, in its place, a reference to ``part 41''.


Sec. Sec.  40.236, 40.357 and 40.452  [Amended]

0
3. Remove the reference to ``part 275'' and add, in its place, a 
reference to ``part 41'' in the following places:
0
a. Section 40.236;
0
b. Section 40.357 (a)(1), (b)(1), and (b)(3); and
0
c. Section 40.452.

PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

0
4. The authority citation for 27 CFR part 44 continues to read as 
follows:

    Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-
5713, 5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 
6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 
9304, 9306.


Sec.  44.11  [Amended]

0
5. Amend the definition of ``Sale price'' in Sec.  44.11 by removing 
the reference to ``275.39'' and adding, in its place, a reference to 
``41.39''.

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

0
6. The authority citation for 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).


Sec.  45.11  [Amended]

0
7. Amend the definition of ``Sale price'' in Sec.  45.11 by removing 
the reference to ``275.39'' and adding, in its place, a reference to 
``41.39''.

PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND 
CIGARETTE PAPERS AND TUBES

0
8. The authority citation for 27 CFR part 46 continues to read as 
follows:

    Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5704, 5708, 5751, 
5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 
7805, 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.


Sec.  46.72  [Amended]

0
9. Amend the definition of ``Sale price'' in Sec.  46.72 by removing 
the reference to ``275.39'' and adding, in its place, a reference to 
``41.39''.


Sec.  46.166  [Amended]

0
10. Amend Sec.  46.166 as follows:
0
a. In paragraph (a), first sentence, remove the reference to ``parts 
270 and 275'' and add, in its place, a reference to ``parts 40 and 
41''.
0
b. In paragraph (c) remove the reference to ``Sec.  275.83'' and add, 
in its place, a reference to ``Sec.  41.83.''


Sec.  46.167  [Amended]

0
11. Amend Sec.  46.167 by removing the reference to ``parts 40 and 
275'' each place it appears, and add, in each place, a reference to 
``parts 40 and 41''.


Sec.  46.255  [Amended]

0
12. Amend paragraph (d) of Sec.  46.255 by removing the reference to 
``part 275'' and adding, in its place, a reference to ``part 41''.

PART 70--PROCEDURE AND ADMINISTRATION

0
13. 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]

0
14. Amend Sec.  70.431(b)(3) by removing the reference to ``Part 275'' 
and adding, in its place, a reference to ``Part 41''.


Sec.  70.461  [Amended]

0
15. Amend Sec.  70.461 by removing the reference to ``part 275'' and 
adding, in its place, a reference to ``part 41''.

[[Page 52424]]

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

0
16. The authority citation for 27 CFR 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, 7651, 7652, 7805; 31 
U.S.C. 9301, 9303, 9304, 9306.

PART 275--[REDESIGNATED AS PART 41]

0
17. Transfer 27 CFR part 275 from chapter I, subchapter M, to chapter 
I, subchapter B, and redesignate as 27 CFR part 41.

PART 41--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES

0
18. Revise the authority citation for the newly redesignated 27 CFR 
part 41 to read as follows:

    Authority: 18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705, 
5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6302, 
6313, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 
9301, 9303, 9304, 9306.


Sec.  41.11  [Amended]

0
19. Amend Sec.  41.11 as follows:
0
a. Add, in alphabetical order, a definition of ``Administrator'' to 
read as set forth below:
0
b. Remove the definition of ``Appropriate ATF officer'' and add, in its 
place, the definition of ``Appropriate TTB officer'' to read as set 
forth below:
0
c. Remove the definitions of ``Associate Director (Compliance 
Operations),'' ``ATF,'' ``ATF officer,'' and ``Chief, Puerto Rico 
Operations.''
0
d. In the definition of ``Computation or computed'' remove the 
reference to ``an ATF officer'' and add, in its place, a reference to 
``the appropriate TTB officer''.
0
e. Remove the definitions of ``Director'' and ``District director.''
0
f. In paragraph (3)(v) of the definition of ``Records'' remove the 
reference to ``ATF'' each place it appears, and add, in each place, a 
reference to ``TTB''.
0
g. Remove the definitions of ``Region,'' and ``Regional Director 
(compliance).''
0
h. In the definition of ``Sale price'', remove the reference to ``Sec.  
275.39'' and add, in its place, a reference to ``Sec.  41.39''.
    The additions to Sec. 41.11 read as follows:


Sec.  41.11  Meaning of terms.

* * * * *
    Administrator. The Administrator, Alcohol and Tobacco Tax and Trade 
Bureau, Department of the Treasury, Washington, DC.
    Appropriate TTB officer. An officer or employee of the Alcohol and 
Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions 
relating to the administration or enforcement of this part by TTB Order 
1135.41, Delegation of the Administrator's Authorities in 27 CFR Part 
41, Importation of Tobacco Products and Cigarette Papers and Tubes.
* * * * *


Sec.  41.21  [Amended]

0
20. Amend Sec.  41.21 as follows:
0
a. In paragraph (a) remove the word ``Director'' and add, in its place, 
the word ``Administrator''.
0
b. Revise paragraph (b) to read as follows:


Sec.  41.21  Forms prescribed.

* * * * *
    (b) Forms prescribed by this part are available for printing 
through the TTB Web site (http://www.ttb.gov/) or by mailing a request 
to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue 
Center, 550 Main Street, Room 1516, Cincinnati, OH 45202.


Sec. Sec.  41.22, 41.23, 41.24, 41.25, 41.26 and 41.27  [Amended]

0
21. Amend the sections listed above as follows:

------------------------------------------------------------------------
                                 By removing the      And replacing it
           Amend:                 reference to:             with:
------------------------------------------------------------------------
Sec.   41.22................  any ATF officer.....  any appropriate TTB
                                                     officer.
Sec.   41.23, section         ATF.................  TTB.
 heading.
Sec.   41.23................  any ATF officer.....  any appropriate TTB
                                                     officer.
Sec.   41.23 (two times)....  any ATF officer.....  any appropriate TTB
                                                     officer.
Sec.   41.24................  any ATF officer.....  any appropriate TTB
                                                     officer.
Sec.   41.25................  ATF.................  TTB.
Sec.   41.26, introductory    Director............  appropriate TTB
 text (two times).                                   officer.
Sec.   41.26, concluding      to the regional       to the appropriate
 text.                         director              TTB officer.
                               (compliance) for
                               transmittal to the
                               Director.
Sec.   41.26, concluding      Director............  appropriate TTB
 text (three times).                                 officer.
Sec.   41.27, introductory    Director............  appropriate TTB
 text.                                               officer.
Sec.   41.27, concluding      judgment of the       judgment of the
 text.                         Director.             appropriate TTB
                                                     Officer.
Sec.   41.27, concluding      to the regional       to the appropriate
 text.                         director              TTB officer.
                               (compliance) for
                               transmittal to the
                               Director.
Sec.   41.27, concluding      the Director under    the appropriate TTB
 text.                         this section.         officer under this
                                                     section.
------------------------------------------------------------------------

Sec.  41.29  [Amended]

0
22. Revise Sec.  41.29 to read as follows:


Sec.  41.29  Delegations of the Administrator.

    The regulatory authorities of the Administrator contained in this 
part are delegated to appropriate TTB officers. These TTB officers are 
specified in TTB Order 1135.41, Delegation of the Administrator's 
Authorities in 27 CFR Part 41, Importation of Tobacco Products and 
Cigarette Papers and Tubes. You may obtain a copy of this order by 
accessing the TTB Web site (http://www.ttb.gov/) or by mailing a 
request to the Alcohol and Tobacco Tax and Trade Bureau, National 
Revenue Center, 550 Main Street, Room 1516, Cincinnati, OH 45202.

[[Page 52425]]

Sec. Sec.  41.31, 41.40, 41.63, 41.71, 41.72c, 41.73, 41.74, 41.75, 
41.81, 41.82, 41.83, 41.85, 41.85a, 41.86, 41.101, 41.105, 41.106, 
41.109, 41.110, 41.111, 41.112, 41.113, 41.114, 41.114a, 41.115, 
41.115a, 41.116, 41.121, 41.122, 41.123, 41.124, 41.125, 41.126, 
41.127, 41.128, 41.129, 41.161, 41.163, 41.165, 41.170, 41.171, 41.172, 
41.173, 41.174, 41.181, 41.182, 41.190, 41.191, 41.192, 41.193, 41.194, 
41.195, 41.196, 41.197, 41.198, 41.199, 41.200, 41.201, 41.202, 41.203, 
41.206, 41.207, 41.208, 41.220, 41.221, 41.222, 41.223, 41.224, 41.225, 
41.226, 41.227, and 41.228  [Amended]

0
23. Amend the sections listed above as follows:

------------------------------------------------------------------------
                                 By removing the      And replacing it
            Amend                 reference to:             with:
------------------------------------------------------------------------
Sec.   41.31(b).............  Sec.   275.39.......  Sec.   41.39
Sec.   41.40................  Sec.   275.11.......  Sec.   41.11
Sec.   41.63(c).............  Sec.   275.11.......  Sec.   41.11
Sec.   41.71................  Sec.   275.75.......  Sec.   41.75
Sec.   41.72c(b)............  Sec.   275.72b(b)...  Sec.   41.72b(b)
Sec.   41.72c(c)............  Sec.   275.72b(a)...  Sec.   41.72b(a)
Sec.   41.73, introductory    Sec.   275.75.......  Sec.   41.75
 text.
Sec.   41.74................  Sec.   275.75.......  Sec.   41.75
Sec.   41.75................  Sec.   275.50.......  Sec.   41.50
Sec.   41.81(a).............  section 275.82......  Sec.   41.82
Sec.   41.81(b).............  Sec.  Sec.   275.85   Sec.  Sec.   41.85
                               and 275.85a.          and 41.85a
Sec.   41.81(c)(4)(iv)......  Sec.   275.31.......  Sec.   41.31
Sec.   41.81(d)(1)..........  Sec.  Sec.   275.85,  Sec.  Sec.   41.85,
                               275.85a, or 275.135.  41.85a, or 41.135
Sec.   41.81(d)(3)..........  Sec.   275.151......  Sec.   41.151
Sec.   41.82 (i)............  Sec.   275.83.......  Sec.   41.83
Sec.   41.82(j).............  Sec.   275.83.......  Sec.   41.83
Sec.   41.83, introductory    Sec.   275.82(b) and  Sec.   41.82(b) and
 text.                         (c).                  (c)
Sec.   41.85(a).............  Sec.   275.86.......  Sec.   41.86
Sec.   41.85(a) (two times).  ATF.................  TTB
Sec.   41.85a(c)............  Sec.   275.86.......  Sec.   41.86
Sec.   41.86(a).............  Sec.  Sec.   275.85   Sec.  Sec.   41.85
                               or 275.85a.           or 41.85a
Sec.   41.86(a) (two times).  ATF.................  TTB
Sec.   41.86(b) (six times).  ATF.................  TTB
Sec.   41.86(c) (three        ATF.................  TTB
 times).
Sec.   41.86(d) (four times)  ATF.................  TTB
Sec.   41.101(c)............  Sec.   275.105......  Sec.   41.105
Sec.   41.105...............  ATF.................  TTB
Sec.   41.106(a)(3).........  275.30 through        Sec.  Sec.   41.30
                               275.35.               through 41.35
Sec.   41.106(a)(11)........  ATF.................  TTB
Sec.   41.106(b) (two times)  ATF.................  TTB
Sec.   41.109...............  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.109...............  Sec.   275.112......  Sec.   41.112
Sec.   41.110(c)............  275.30 through        Sec.  Sec.   41.30
                               275.35.               through 41.35
Sec.   41.111(b)............  ATF.................  TTB
Sec.   41.112 (two times)...  ATF.................  TTB
Sec.   41.112...............  Chief, Puerto Rico    appropriate TTB
                               Operations.           officer
Sec.   41.112...............  Sec.   275.114......  Sec.   41.114
Sec.   41.112...............  Regional Director     appropriate TTB
                               (compliance),         officer
                               Bureau of Alcohol,
                               Tobacco and
                               Firearms, Atlanta,
                               GA.
Sec.   41.113...............  Sec.   275.114......  Sec.   41.114
Sec.   41.114(a)............  Sec.   275.115......  Sec.   41.115
Sec.   41.114(a)............  Sec.   275.115a.....  Sec.   41.115a
Sec.   41.114(b)(2).........  Sec.   275.115a.....  Sec.   41.115a
Sec.   41.114(c)............  office of the Chief,  appropriate TTB
                               Puerto Rico           officer
                               Operations.
Sec.   41.114a(a)...........  Sec.   275.114......  Sec.   41.114
Sec.   41.114a(a)...........  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.114a(a)...........  27 CFR 275.114......  27 CFR 41.114
Sec.   41.114a(a)...........  Sec.   275.121......  Sec.   41.121
Sec.   41.114a(b)...........  Sec.   275.114......  Sec.   41.114
Sec.   41.114a(b)...........  Sec.   275.116......  Sec.   41.116
Sec.   41.114a(b)...........  Sec.   275.121......  Sec.   41.121
Sec.   41.114a(c)...........  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.115...............  Sec.   275.115a.....  Sec.   41.115a
Sec.   41.115...............  Chief, Puerto Rico    appropriate TTB
                               Operations.           officer
Sec.   41.115a(a)(1)........  Sec.   275.115......  Sec.   41.115

[[Page 52426]]

 
Sec.   41.115a(b)(1)........  the regional          the appropriate TTB
                               director              officer
                               (compliance), for
                               each region in
                               which taxes are
                               paid.
Sec.   41.115a(b)(2)........  Sec.   275.105......  Sec.   41.105
Sec.   41.115a(b)(2)........  Sec.   275.114......  Sec.   41.114
Sec.   41.115a(b)(3)........  Sec.   275.115......  Sec.   41.115
Sec.   41.115a(b)(3)........  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.115a(c)(1)........  Chief, Puerto Rico    appropriate TTB
                               Operations.           officer
Sec.   41.115a(e) (two        ATF.................  TTB
 times).
Sec.   41.116...............  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.121(b)............  Sec.   275.111......  Sec.   41.111
Sec.   41.121(b)............  ATF-prescribed        TTB-prescribed
                               document.             document
Sec.   41.122...............  Sec.   275.121......  Sec.   41.121
Sec.   41.122...............  Sec.   275.123......  Sec.   41.123
Sec.   41.123 (two times)...  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.123...............  Sec.   275.121......  Sec.   41.121
Sec.   41.124...............  Sec.   275.114a.....  Sec.   41.114a
Sec.   41.125 (three times).  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.125...............  Sec.   275.136......  Sec.   41.136
Sec.   41.125...............  any ATF officer.....  the appropriate TTB
                                                     officer
Sec.   41.126 (four times)..  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.126...............  Sec.   275.127......  Sec.   41.127
Sec.   41.127 (three times).  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.127...............  Sec.   275.128......  Sec.   41.128
Sec.   41.128...............  Sec.   275.127......  Sec.   41.127
Sec.   41.129...............  Sec.   275.120......  Sec.   41.120
Sec.   41.129 (three times).  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.161...............  satisfaction of the   satisfaction of the
                               regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.161...............  filed with the        filed with the
                               regional director     appropriate TTB
                               (compliance) for      officer
                               the region in which
                               the tax or
                               liability was
                               assessed.
Sec.   41.163...............  satisfactory to the   satisfactory to the
                               regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.163...............  Sec.   275.165......  Sec.   41.165
Sec.   41.163...............  Sec.  Sec.   275.170  Sec.  Sec.   41.170
                               and 275.171 or Sec.   and 41.171 or Sec.
                                Sec.   275.172 and   Sec.   41.172 and
                               275.173.              41.173
Sec.   41.163...............  regional director     appropriate TTB
                               (compliance) for      officer
                               the region in which
                               the tax was paid,
                               or, where the tax
                               was paid in more
                               than one region,
                               with the regional
                               director
                               (compliance) for
                               any one of the
                               regions in which
                               the tax was paid.
Sec.   41.165...............  Sec.   275.163......  Sec.   41.163
Sec.   41.165...............  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.170, section        ATF.................  TTB
 heading.
Sec.   41.170(a)............  Sec.   275.163......  Sec.   41.163
Sec.   41.170(a)............  ATF.................  TTB
Sec.   41.170(a)............  regional director     appropriate TTB
                               (compliance) for      officer
                               the region in which
                               the tobacco
                               products and
                               cigarette papers
                               and tubes are
                               assembled.
Sec.   41.170(b)............  Sec.   275.22.......  Sec.   41.22
Sec.   41.170(b) (two times)  ATF.................  TTB
Sec.   41.171, section        regional director     appropriate TTB
 heading.                      (compliance).         officer
Sec.   41.171...............  regional director     appropriate TTB
                               (compliance) may      officer may
                               assign an ATF
                               officer to.
Sec.   41.171...............  regional director     appropriate TTB
                               (compliance) may      officer may
                               authorize.            authorize
Sec.   41.172(a)............  Sec.   275.163......  Sec.   41.163
Sec.   41.172(a)............  regional director     appropriate TTB
                               (compliance) for      officer
                               the region in which
                               the tobacco
                               products and
                               cigarette papers
                               and tubes are
                               assembled.
Sec.   41.172(b)............  Sec.   275.22.......  Sec.   41.22
Sec.   41.172(b) (two times)  ATF.................  TTB
Sec.   41.173, section        regional director     appropriate TTB
 heading.                      (compliance).         officer
Sec.   41.173...............  regional director     appropriate TTB to
                               (compliance) may      officer may
                               assign an ATF
                               officer to.
Sec.   41.173...............  regional director     appropriate TTB
                               (compliance) may      officer may
                               authorize.            authorize
Sec.   41.174...............  an ATF officer......  the appropriate TTB
                                                     officer
Sec.   41.174...............  The ATF officer.....  The appropriate TTB
                                                     officer
Sec.   41.181(a)............  Sec.   275.39.......  Sec.   41.39
Sec.   41.181(c)............  Sec.   275.81.......  Sec.   41.81
Sec.   41.181(d)............  ATF.................  TTB
Sec.   41.182...............  Sec.   275.181......  Sec.   41.181
Sec.   41.182...............  regional director     appropriate TTB
                               (compliance).         officer
Sec.   41.182...............  any ATF officer.....  the appropriate TTB
                                                     officer
Sec.   41.182...............  Sec.   275.22.......  Sec.   41.22

[[Page 52427]]

 
Sec.   41.190...............  Sec.   275.50.......  Sec.   41.50
Sec.   41.191...............  Sec.   275.192......  Sec.   41.192
Sec.   41.191...............  Sec.   275.11.......  Sec.   41.11
Sec.   41.191...............  ATF.................  TTB
Sec.   41.192(b) (two times)  ATF.................  TTB
Sec.   41.193...............  Sec.   275.191......  Sec.   41.191
Sec.   41.193...............  ATF.................  TTB
Sec.   41.194...............  Sec.   275.191......  Sec.   41.191
Sec.   41.194...............  ATF.................  TTB
Sec.   41.195...............  Sec.   275.191......  Sec.   41.191
Sec.   41.196 (three times).  ATF.................  TTB
Sec.   41.196...............  Sec.   275.194......  Sec.   41.194
Sec.   41.197 (three times).  ATF.................  TTB
Sec.   41.198...............  ATF.................  TTB
Sec.   41.199 (three times).  ATF.................  TTB
Sec.   41.200 (two times)...  ATF.................  TTB
Sec.   41.201(a)............  ATF.................  TTB
Sec.   41.201(b)............  Sec.   275.192......  Sec.   41.192
Sec.   41.202 (two times)...  ATF.................  TTB
Sec.   41.203...............  ATF.................  TTB
Sec.   41.206(a)............  ATF.................  TTB
Sec.   41.206(d)............  Sec.   275.224......  Sec.   41.224
Sec.   41.206(d)............  Sec.   275.226......  Sec.   41.226
Sec.   41.207 (two times)...  ATF.................  TTB
Sec.   41.208(a) (two times)  ATF.................  TTB
Sec.   41.208(b)............  ATF.................  TTB
Sec.   41.220...............  ATF.................  TTB
Sec.   41.221...............  ATF.................  TTB
Sec.   41.221...............  Sec.   275.195......  Sec.   41.195
Sec.   41.222...............  ATF.................  TTB
Sec.   41.223...............  ATF.................  TTB
Sec.   41.224...............  ATF.................  TTB
Sec.   41.224...............  Sec.   275.205......  Sec.   41.205
Sec.   41.224...............  Sec.   275.206......  Sec.   41.206
Sec.   41.225 (two times)...  ATF.................  TTB
Sec.   41.225...............  Sec.   275.226......  Sec.   41.226
Sec.   41.225...............  Sec.   275.196......  Sec.   41.196
Sec.   41.226...............  ATF.................  TTB
Sec.   41.226...............  Sec.   275.206......  Sec.   41.206
Sec.   41.227...............  ATF.................  TTB
Sec.   41.228...............  ATF.................  TTB
------------------------------------------------------------------------


    Signed: July 6, 2004.
Arthur J. Libertucci,
Administrator.

    Approved: August 2, 2004.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade, and Tariff Policy).
[FR Doc. 04-19418 Filed 8-25-04; 8:45 am]
BILLING CODE 4810-31-P