[Federal Register Volume 74, Number 118 (Monday, June 22, 2009)]
[Proposed Rules]
[Pages 29433-29435]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-14548]


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Proposed Rules
                                                Federal Register
________________________________________________________________________

This section of the FEDERAL REGISTER contains notices to the public of 
the proposed issuance of rules and regulations. The purpose of these 
notices is to give interested persons an opportunity to participate in 
the rule making prior to the adoption of the final rules.

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Federal Register / Vol. 74, No. 118 / Monday, June 22, 2009 / 
Proposed Rules

[[Page 29433]]



DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

27 CFR Parts 40, 41, 44, and 45

[Docket No. TTB-2009-0002; Notice No. 95; Re: T.D. TTB-78]
RIN 1513-AB72


Implementation of Statutory Amendments Requiring the 
Qualification of Manufacturers and Importers of Processed Tobacco and 
Other Amendments Related to Permit Requirements, and the Expanded 
Definition of Roll-Your-Own Tobacco

AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.

ACTION: Notice of proposed rulemaking; cross-reference to temporary 
rule.

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SUMMARY: Elsewhere in this issue of the Federal Register, the Alcohol 
and Tobacco Tax and Trade Bureau is issuing a temporary rule to 
implement certain changes made to the Internal Revenue Code of 1986 by 
the Children's Health Insurance Program Reauthorization Act of 2009. 
The principal changes involve permit and related requirements for 
manufacturers and importers of processed tobacco and an expansion of 
the definition of roll-your-own tobacco. The text of the regulations in 
the temporary rule published in the Rules and Regulations section of 
this issue of the Federal Register serves as the text of the proposed 
regulations.

DATES: Comments must be received on or before August 21, 2009.

ADDRESSES: You may send comments on this notice to one of the following 
addresses:
    <bullet> http://www.regulations.gov (via the online comment form 
for this notice as posted within Docket No. TTB-2009-0001 at 
``Regulations.gov,'' the Federal e-rulemaking portal);
    <bullet> Director, Regulations and Rulings Division, Alcohol and 
Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044-
4412; or
    <bullet> Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco 
Tax and Trade Bureau, 1310 G Street, NW., Suite 200-E, Washington, DC 
20005.
    See the Public Participation section of this notice for specific 
instructions and requirements for submitting comments, and for 
information on how to request a public hearing.
    You may view copies of this notice, any comments received, and the 
related temporary rule at http://www.regulations.gov. A direct link to 
the appropriate Regulations.gov docket is also available under Notice 
No. 95 on the TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml. You also may view copies of these documents by 
appointment at the TTB Information Resource Center, 1310 G Street, NW., 
Washington, DC 20220. To make an appointment, call 202-927-2400.

FOR FURTHER INFORMATION CONTACT: For questions concerning processed 
tobacco permit and authorization procedures, contact the National 
Revenue Center, Alcohol and Tobacco Tax and Trade Bureau (1-877-882-
3277); for other questions concerning this document, contact Amy 
Greenberg, Regulations and Rulings Division, Alcohol and Tobacco Tax 
and Trade Bureau (202-927-8210).

SUPPLEMENTARY INFORMATION:

Background

    In the Rules and Regulations section of this issue of the Federal 
Register, we are publishing a temporary rule setting forth regulatory 
amendments to implement certain provisions of the Children's Health 
Insurance Program Reauthorization Act of 2009 (CHIPRA) (Pub. L. 111-3, 
123 Stat. 8). The principal changes made by CHIPRA that are the basis 
for the regulatory amendments contained in this document involve permit 
and related requirements for manufacturers and importers of processed 
tobacco and an expansion of the definition of roll-your-own tobacco.
    The temporary regulations published elsewhere in this issue of the 
Federal Register involve amendments to parts 40, 41, 44, and 45 of the 
TTB regulations (27 CFR parts 40, 41, 44, and 45). The text of the 
temporary regulations serves as the text of these proposed regulations. 
The preamble to the temporary regulations explains the proposed 
regulations.

Public Participation

Comments Invited

    We invite comments from interested members of the public on this 
proposed rulemaking.

Submitting Comments

    You may submit comments on this notice by one of the following 
three methods:
    <bullet> Federal e-Rulemaking Portal: You may electronically submit 
comments on this notice through ``Regulations.gov,'' the Federal e-
rulemaking portal. A direct link to the Regulations.gov docket 
containing this notice and its related comment submission form is 
available on the TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No. 95. You may also reach this 
notice and its related comment form via the Regulations.gov search page 
at http://www.regulations.gov. Supplemental files may be attached to 
comments submitted via Regulations.gov. For complete instructions on 
how to use Regulations.gov, visit the site and click on ``User Guide'' 
under ``How to Use this Site.''
    <bullet> Mail: You may send written comments to the Director, 
Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade 
Bureau, P.O. Box 14412, Washington, DC 20044-4412.
    <bullet> Hand Delivery/Courier: You may hand-carry your comments or 
have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau, 
1310 G Street, NW., Suite 200-E, Washington, DC 20005.
    Please submit your comments by the closing date shown above in this 
notice. Your comments must reference Notice No. 95 and include your 
name and mailing address. Your comments also must be made in English, 
be legible, and be written in language acceptable for public 
disclosure. We do not acknowledge receipt of comments, and we consider 
all comments as originals.
    If you are commenting on behalf of an association, business, or 
other entity, your comment must include the entity's name as well as 
your name and position title. If you comment via http://www.regulations.gov, please enter the

[[Page 29434]]

entity's name in the ``Organization'' blank of the comment form. If you 
comment via mail, please submit your entity's comment on letterhead.
    You may also write to the Administrator before the comment closing 
date to ask for a public hearing. The Administrator reserves the right 
to determine whether to hold a public hearing.

Confidentiality

    All submitted comments and attachments are part of the public 
record and subject to disclosure. Do not enclose any material in your 
comments that you consider to be confidential or inappropriate for 
public disclosure.

Public Disclosure

    On the Federal e-rulemaking portal, Regulations.gov, we will post, 
and you may view, copies of this notice, any electronic or mailed 
comments we receive about this proposal, and the related temporary 
rule. A direct link to the Regulations.gov docket containing this 
notice and the comments received on this proposal is available on the 
TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No. 95. You may also reach the relevant 
docket through the Regulations.gov search page at http://www.regulations.gov.
    All posted comments will display the commenter's name, organization 
(if any), city, and State, and, in the case of mailed comments, all 
address information, including e-mail addresses. We may omit voluminous 
attachments or material that we consider unsuitable for posting.
    You also may view copies of this notice, any electronic or mailed 
comments we receive about this proposal, and the related temporary rule 
by appointment at the TTB Information Resource Center, 1310 G Street, 
NW., Washington, DC 20220. You may also obtain copies at 20 cents per 
8.5- x 11-inch page. Contact our information specialist at the above 
address or by telephone at 202-927-2400 to schedule an appointment or 
to request copies of comments or other materials.

Regulatory Flexibility Act, Paperwork Reduction Act, and Executive 
Order 12866

    Since the regulatory text proposed in this notice of proposed 
rulemaking is identical to that contained in the companion temporary 
rule published elsewhere in this issue of the Federal Register, the 
analyses contained in the preamble of the temporary rule concerning the 
Regulatory Flexibility Act, the Paperwork Reduction Act, and Executive 
Order 12866 also apply to this proposed rule.

Drafting Information

    Amy Greenberg of the Regulations and Rulings Division, Alcohol and 
Tobacco Tax and Trade Bureau, drafted this document. However, other 
personnel participated in its development.

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

    Administrative practice and procedure, Authority delegations 
(Government agencies), Cigars and cigarettes, Excise taxes, Labeling, 
Packaging and containers, Reporting and recordkeeping requirements, 
Tobacco.

Proposed Amendments to the Regulations

    For the reasons discussed in the preamble, TTB proposes to amend 27 
CFR, chapter I, parts 40, 41, 44, and 45 as follows:

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

    1. The authority citation for part 40 is revised to read as 
follows:

    Authority:  26 U.S.C. 5142, 5143, 5146, 5701-5705, 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.

    2. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 40 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published in the Rules and Regulations section of this issue of 
the Federal Register.]

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

    3. The authority citation for part 41 is revised to read as 
follows:

    Authority:  26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 
5741, 5754, 5761-5763, 6301, 6302, 6313, 6402, 6404, 7101, 7212, 
7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    4. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 41 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published in the Rules and Regulations section of this issue of 
the Federal Register.]

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

    5. The authority citation for part 44 is revised to read as 
follows:

    Authority:  26 U.S.C. 5701-5705, 5708, 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.

    6. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 44 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published in the Rules and Regulations section of this issue of 
the Federal Register.]

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

    7. The authority citation for part 45 is revised to read as 
follows:

    Authority:  26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763, 
6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h).

    8. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 45 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published in the Rules and Regulations section of this issue of 
the Federal Register.]


[[Page 29435]]


    Signed: April 15, 2009.
John J. Manfreda,
Administrator.
    Approved: May 26, 2009.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade, and Tariff Policy).
[FR Doc. E9-14548 Filed 6-19-09; 8:45 am]
BILLING CODE 4810-31-P