[Federal Register Volume 66, Number 115 (Thursday, June 14, 2001)]
[Rules and Regulations]
[Pages 32218-32221]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-14745]


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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Parts 46, 70, 270, 275, 290, and 296

[T.D. ATF-457]
RIN 1512-AC41


Recodification of Regulations on Tobacco Products and Cigarette 
Papers and Tubes

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 296--Miscellaneous Regulations 
Relating to Tobacco Products and Cigarette Papers and Tubes, title 27 
of the Code of Federal Regulations (CFR). The purpose of this 
recodification is to reissue the regulations in 27 CFR part 296 as 27 
CFR part 46. This change improves the organization of title 27.

DATES: This rule is effective on June 14, 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 
<a href="/cdn-cgi/l/email-protection#256968624056564057654451434d540b4451430b51574044560b424a53"><span class="__cf_email__" data-cfemail="c38f8e84a6b0b0a6b183a2b7a5abb2eda2b7a5edb7b1a6a2b0eda4acb5">[email protected]</span></a>.

SUPPLEMENTARY INFORMATION:

Background

    As a part of continuing efforts to reorganize the part numbering 
system of title 27 CFR, ATF is removing part 296 of title 27 CFR, in 
its entirety, and is recodifying the regulations as 27 CFR part 46. 
This change improves the organization of title 27 CFR.

                      Derivation Table for Part 46
------------------------------------------------------------------------
                                                             Are derived
                   The requirements of--                        from--
------------------------------------------------------------------------
                                Subpart A
------------------------------------------------------------------------
Sec.                                                             Sec.
  46.1.....................................................      296.1
  46.2.....................................................      296.2
  46.3.....................................................      296.3
  46.4.....................................................      296.4
  46.5.....................................................      296.5
  46.6.....................................................      296.6
  46.7.....................................................      296.7
  46.8.....................................................      296.8
  46.9.....................................................      296.9
  46.10....................................................      296.10
  46.11....................................................      296.11
  46.12....................................................      296.12
  46.13....................................................      296.13
  46.14....................................................      296.14
  46.15....................................................      296.15
  46.16....................................................      296.16
------------------------------------------------------------------------
                          Subpart B [Reserved]
                                Subpart C
------------------------------------------------------------------------
  46.71....................................................      296.71
  46.71....................................................      296.71
  46.72....................................................      296.72
  46.73....................................................      296.73
  46.74....................................................      296.74
  46.75....................................................      296.75
  46.76....................................................      296.76
  46.77....................................................      296.77
  46.78....................................................      296.78
  46.79....................................................      296.79
  46.80....................................................      296.80
  46.81....................................................      296.81
------------------------------------------------------------------------
                        Subparts D-E [Reserved]
                                Subpart F
------------------------------------------------------------------------
  46.141...................................................      296.141
  46.142...................................................      296.142
  46.143...................................................      296.143
  46.146...................................................      296.146
  46.147...................................................      296.147
  46.150...................................................      296.150
  46.153...................................................      296.153
  46.154...................................................      296.154
  46.155...................................................      296.155
------------------------------------------------------------------------

[[Page 32219]]

 
                                Subpart G
------------------------------------------------------------------------
   46.161..................................................      296.161
  46.162...................................................      296.162
  46.163...................................................      296.163
  46.164...................................................      296.164
  46.165...................................................      296.165
  46.166...................................................      296.166
  46.167...................................................      296.167
  46.168...................................................      296.168
------------------------------------------------------------------------
                          Subpart H [Reserved]
                                Subpart I
------------------------------------------------------------------------
  46.191...................................................      296.191
  46.192...................................................      296.192
  46.193...................................................      296.193
  46.194...................................................      296.194
  46.195...................................................      296.195
  46.196...................................................      296.196
  46.201...................................................      296.201
  46.202...................................................      296.202
  46.203...................................................      296.203
  46.204...................................................      296.204
  46.205...................................................      296.205
  46.206...................................................      296.206
  46.207...................................................      296.207
  46.208...................................................      296.208
  46.209...................................................      296.209
  46.210...................................................      296.210
  46.211...................................................      296.211
  46.212...................................................      296.212
  46.213...................................................      296.213
  46.221...................................................      296.221
  46.222...................................................      296.222
  46.223...................................................      296.223
  46.231...................................................      296.231
  46.232...................................................      296.232
  46.233...................................................      296.233
  46.234...................................................      296.234
  46.235...................................................      296.235
  46.236...................................................      296.236
  46.237...................................................      296.237
  46.241...................................................      296.241
  46.242...................................................      296.242
  46.243...................................................      296.243
  46.244...................................................      296.244
  46.245...................................................      296.245
  46.251...................................................      296.251
  46.252...................................................      296.252
  46.253...................................................      296.253
  46.254...................................................      296.254
  46.255...................................................      296.255
  46.261...................................................      296.261
  46.262...................................................      296.262
  46.263...................................................      296.263
  46.264...................................................      296.264
  46.270...................................................      296.270
  46.271...................................................      296.271
  46.272...................................................      296.272
  46.273...................................................      296.273
  46.274...................................................      296.274
------------------------------------------------------------------------

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). 
No comments were received.

Executive Order 12866

    It is hereby certified that 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 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 270

    Cigars and cigarettes, Claims, Electronic funds transfers, Excise 
taxes, Imports, Labeling, Packaging and containers, Reporting and 
recordkeeping requirements, Surety bonds, Tobacco.

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.

27 CFR Part 290

    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 296

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

Authority and Issuance

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

PART 70--PROCEDURE AND ADMINISTRATION

    Paragraph 1. 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.


Secs. 70.131 and 70.431  [Amended]

    Par. 2. Remove the reference to ``part 296'' and add, in its place, 
a reference to ``part 46'' in the following places:
    a. Section 70.131(b); and
    b. Section 70.431(b)(7).

PART 270--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES

    Par. 3. The authority citation for 27 CFR part 270 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.

[[Page 32220]]

Secs. 270.11 and 270.49  [Amended]

    Par. 4. Remove the reference to ``ATF Order 1130.15, Delegation 
Order--Delegation of Certain of the Director's Authorities in 27 CFR 
parts 270, 275, and 296'' and add, in its place, a reference to ``ATF 
Order 1130.15, Delegation Order--Delegation of Certain of the 
Director's Authorities in 27 CFR parts 46, 270, and 275'' in the 
following places:
    a. The definition of ``Appropriate ATF Officer in Sec. 270.11; and
    b. Section 270.49.


Sec. 270.286  [Amended]

    Par. 5. Amend Sec. 270.286 by removing the reference to ``part 
296'' and adding, in its place, a reference to ``part 46.''

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

    Par. 6. The authority citation for 27 CFR part 275 continues to 
read as follows:

    Authority: 26 U.S.C. 5701, 5703, 5704, 5705, 5706, 5708, 5712, 
5713, 5721, 5722, 5723, 5741, 5761, 5762, 5763, 6301, 6302, 6313, 
6404, 7101, 7212, 7342, 7606, 7652, 7805; 31 U.S.C. 9301, 9303, 
9304, 9306; 18 U.S.C. 2342.


Sec. 275.162 and 275.205  [Amended]

    Par. 7-Par. 8. Remove the reference to ``part 296'' and add, in its 
place, a reference to ``part 46'' in the following places:
    a. Section 275.162; and
    b. Section 275.205(b).

PART 290--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

    Par. 9. The authority citation for 27 CFR part 290 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.


Secs. 290.154  [Amended]

    Par. 10. Amend Sec. 290.154 by removing the reference to ``part 
296'' and adding, in its place, a reference to ``part 46.''

PART 296--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS 
AND CIGARETTE PAPERS AND TUBES

    Par. 11. The authority citation for 27 CFR part 296 continues to 
read as follows:

    Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5708, 5751, 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.

PART 296--[REDESIGNATED]

    Par. 12. Redesignate 27 CFR part 296 as 27 CFR part 46.

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

    Par. 13. The authority citation for redesignated 27 CFR part 46 
continues to read as follows:

    Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5708, 5751, 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. 46.4  [Amended]

    Par. 14. Amend paragraph (c) of Sec. 46.4 by removing the reference 
to ``Sec. 296.10'' and adding, in its place, a reference to 
``Sec. 46.10.''


Sec. 46.6  [Amended]

    Par. 15. Amend Sec. 46.6 as follows:
    a. In paragraph (a), remove the reference to ``Sec. 296.7'' and 
add, in its place, a reference to ``Sec. 46.7''; and
    b. In paragraph (c) remove the reference to ``Sec. 296.10'' and 
add, in its place, a reference to ``Sec. 46.10.''


Sec. 46.7  [Amended]

    Par. 16. Amend Sec. 46.7 by removing the reference to 
``Sec. 296.8'' and adding, in its place, a reference to ``46.8.''


Sec. 46.8  [Amended]

    Par. 17. Amend Sec. 46.8 as follows:
    a. In the introductory text, remove the reference to ``296.7'' and 
add, in its place, a reference to ``46.7''; and
    b. In paragraph (f), remove the reference to ``296.5'' and add, in 
its place, a reference to ``46.5.''


Sec. 46.15  [Amended]

    Par. 18. Amend Sec. 46.15 by removing the reference to ``296.12'' 
and adding, in its place, a reference to ``46.12.''


Secs. 46.72 and 46.81  [Amended]

    Par. 19. Remove the reference to ``ATF Order 1130.15, Delegation 
Order--Delegation of Certain of the Director's Authorities in 27 CFR 
parts 270, 275, and 296'' and add, in its place, a reference to ``ATF 
Order 1130.24, Delegation Order--Delegation of the Director's 
Authorities in subpart C and I of 27 CFR part 46,'' in the following 
places:
    a. The definition of ``Appropriate ATF officer'' in Sec. 46.72; and
    b. Section 46.81.


Sec. 46.146  [Amended]

    Par. 20. Amend Sec. 46.146 by removing the reference to ``296.147'' 
and adding, in its place, a reference to ``46.147.''


Sec. 46.147  [Amended]

    Par. 21. Amend Sec. 46.147 by removing the reference to ``296.143'' 
and adding, in its place, a reference to ``46.143'' in the following 
places:
    a. The introductory text of Paragraph (a); and
    b. The introductory text of Paragraph (b).


Sec. 46.150  [Amended]

    Par. 22. Amend paragraph (a) of Sec. 46.150 by removing the 
reference to ``Secs. 296.146 and 296.147'' and add, in its place, a 
reference to ``Secs. 46.146 and 46.147.''


Sec. 46.153  [Amended]

    Par. 23. Amend the introductory text of Sec. 46.153 by removing the 
reference to ``Secs. 296.146 through 296.147'' and add, in its place, a 
reference to ``Secs. 46.146 through 46.147.''


Sec. 46.192  [Amended]

    Par. 24. Amend Sec. 46.192(a) by removing the reference to ``ATF 
Order 1130.14, Delegation Order--Delegation of the Director's 
Authorities in Subpart I of 27 CFR Part 296'' and adding, in its place, 
a reference to ``ATF Order 1130.24, Delegation Order--Delegation of the 
Director's Authorities in subpart C and subpart I of 27 CFR part 46''.


Sec. 46.270  [Revised]

    Par. 24a. Revise Sec. 46.270 to read as follows:


Sec. 46.270  Delegations of the Director.

    The regulatory authorities of the Director contained in this 
subpart are delegated to appropriate ATF officers. These ATF officers 
are specified in ATF O 1130.24, Delegation Order--Delegation of the 
Director's Authorities in subpart C and subpart I of 27 CFR part 46. 
ATF delegation orders, such as ATF O 1130.24, are available to any 
interested party by mailing a request to the ATF Distribution Center, 
PO Box 5950, Springfield, VA 22150-5190, or by accessing the ATF web 
site (http://www.atf.treas.gov/).


Sec. 46.194  [Amended]

    Par. 25. Amend Sec. 46.194 as follows:
    a. Remove the reference to ``Secs. 296.207 and 296.208'' and add, 
in its place, ``Secs. 46.207 and 46.208''; and

[[Page 32221]]

    b. Remove the reference to ``Sec. 296.209'' and add, in its place, 
a reference to ``Sec. 46.209.''


Sec. 46.196  [Amended]

    Par. 26. Amend Sec. 46.196 as follows:
    a. In paragraph (a), remove the reference to ``Secs. 296.205 and 
296.206'' and add, in its place, a reference to ``Secs. 46.205 and 
46.206'';
    b. In paragraph (b), remove the reference to ``Sec. 296.222'' and 
add, in its place, a reference to ``46.222'';
    c. In paragraph (b), remove the reference to ``Sec. 296.223'' and 
add, in its place, a reference to ``46.223''; and
    d. In paragraph (d), remove the reference to ``Sec. 296.241'' and 
add, in its place, a reference to ``46.241.''


Sec. 46.205  [Amended]

    Par. 27. Amend Sec. 46.205 as follows:
    a. In paragraph (a), remove the reference to ``Sec. 296.222'' and 
add, in its place, a reference to ``Sec. 46.222'';
    b. In paragraph (a), remove the reference to ``Sec. 296.203'' and 
add, in its place, a reference to ``46.203''; and
    c. In paragraph (e), remove the reference to ``Sec. 296.204'' and 
add, in its place, a reference to ``46.204.''


Sec. 46.206  [Amended]

    Par. 28. Amend Sec. 46.206 as follows:
    a. In paragraph (b), remove the reference to ``Sec. 296.205(a)'' 
and add, in its place, a reference to ``Sec. 46.205(a)''; and
    b. In paragraph (f), remove the reference to ``Sec. 296.205(e)'' 
and add, in its place, a reference to ``46.205(e).''


Sec. 46.213  [Amended]

    Par. 29. Amend Sec. 46.213 by removing the reference to 
``Secs. 296.205 and 296.206'' and add, in its place, a reference to 
``Secs. 46.205 and 46.206.''


Sec. 46.221  [Amended]

    Par. 30. Amend Sec. 46.221 by removing the reference to ``296.222'' 
and adding, in its place, a reference to ``46.222.''


Sec. 46.237  [Amended]

    Par. 31. Amend Sec. 46.237 by removing the reference to 
``Sec. 296.223'' and adding, in its place, a reference to 
``Sec. 46.223.''


Sec. 46.241  [Amended]

    Par. 32. Amend paragraph (f) of Sec. 46.241 by removing the 
reference to ``296.263'' and adding, in its place, a reference to 
``46.263.''


Sec. 46.242  [Amended]

    Par. 33. Amend Sec. 46.242 by removing the reference to ``296.234'' 
and adding, in its place, a reference to ``46.234.''

    February 23, 2001.
Bradley A. Buckles,
Director.
    Approved: April 19, 2001.
Timothy E. Skud,
Acting Deputy Assistant Secretary, (Regulatory, Tariff and Trade 
Enforcement).
[FR Doc. 01-14745 Filed 6-13-01; 8:45 am]
BILLING CODE 4810-31-P


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