‘‘(f) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of a calendar 
year beginning after 2017, the penalty dollar 
amounts provided under this chapter shall each be 
increased by an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year, determined by substituting ‘calendar year 
2014’ for ‘calendar year 1992’ in subparagraph 
(B) thereof. 
‘‘(2) ROUNDING.—If any amount as adjusted 
under paragraph (1) is not a multiple of $10, such 
amount shall be rounded to the next highest multiple 
of $10.’’. 
SEC. 210. COORDINATION WITH OTHER GOVERNMENT OF-
FICIALS. 
(a) IN GENERAL.—Subchapter F of chapter 52 is 
amended by adding at the end the following new section: 
‘‘SEC. 5755. COORDINATION WITH OTHER GOVERNMENT OF-
FICIALS. 
‘‘The Secretary shall make reasonable efforts to co-
ordinate with other Federal agencies and with officials of 
foreign, State, local, Indian tribal, and other governments 
to promote the purposes of this chapter, to prevent and 
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reduce tobacco tax evasion and contraband trafficking in 
tobacco products and processed tobacco, to enforce settle-
ment agreements between tobacco companies and State or 
other governments and related laws, or for other law en-
forcement or administration purposes.’’. 
(b) INFORMATION SHARING.— 
(1) IN
GENERAL.—Paragraph (1) of section 
6103(o) is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(C) INFORMATION
SHARING
FOR
TO-
BACCO
PRODUCT
LAW
ADMINISTRATION
AND 
ENFORCEMENT PURPOSES.— 
‘‘(i) FEDERAL, STATE, LOCAL, AND 
TRIBAL GOVERNMENTS.—Returns and re-
turn information with respect to taxes im-
posed by chapter 52 may be open to in-
spection by or disclosure to officers and 
employees of any Federal agency, the State 
Tax Administrators, or any other agency 
of any State, local, or Indian tribal govern-
ment responsible for the administration 
and enforcement of laws and regulations 
relating to tobacco products and processed 
tobacco, or their legal representative, solely 
for use in such administration and enforce-
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ment, unless the Secretary determines that 
such disclosure would seriously impair 
Federal tax administration. 
‘‘(ii) FOREIGN
GOVERNMENTS
AND 
ORGANIZATIONS.—The 
Secretary 
shall, 
upon written request, disclose returns and 
return information with respect to taxes 
imposed by chapter 52 to officers and em-
ployees of any agency of any foreign gov-
ernment, OLAF (European Anti-Fraud 
Office), EUROPOL, INTERPOL, or the 
World Customs Organization responsible 
for the administration and enforcement of 
laws and regulations relating to tobacco 
products and processed tobacco, or their 
legal representative, solely for use in such 
administration and enforcement, if the 
Secretary obtains written assurances from 
such government or organization that the 
information will be held in confidence and 
used only for such use. No return or re-
turn information shall be disclosed under 
this clause if the Secretary determines that 
such disclosure would seriously impair 
Federal tax administration. 
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‘‘(iii) 
PUBLIC
INFORMATION.—The 
identity and business address of those per-
sons that have a valid permit, pursuant to 
chapter 52, to engage in business as a 
manufacturer, wholesaler, or importer of 
tobacco products or processed tobacco, as 
an export warehouse proprietor, or as a 
manufacturer, seller, or importer of to-
bacco production machines (as defined in 
section 5702(q)) shall be made publicly 
available at such time and in such manner 
as the Secretary may prescribe.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Subsection (a) of section 6103 is 
amended— 
(i) by striking ‘‘or any local’’ in para-
graph (2) and inserting ‘‘any local’’, 
(ii) by inserting ‘‘, or any agency de-
scribed in subsection (o)(1)(C)(i)’’ after 
‘‘subsection (l)(7)(D)’’ in paragraph (2), 
and 
(iii) by striking ‘‘or subsection (n)’’ in 
paragraph (3) and inserting ‘‘subsection 
(n), or subsection (o)(1)(C)(i)’’. 
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(B) Paragraph (4) of section 6103(p) is 
amended— 
(i) by striking ‘‘(o)(1)(A)’’ both places 
it appears and inserting ‘‘(o)(1)(A) or 
(C)(i)’’, and 
(ii) by striking ‘‘(15), or (16),’’ and 
inserting ‘‘(15), or (16), or (o)(1)(C)(i),’’. 
(C) Paragraph (2) of section 7213(a) is 
amended— 
(i) by striking ‘‘(21) or’’ and inserting 
‘‘(21),’’, and 
(ii) by striking ‘‘or (7)’’ and inserting 
‘‘or (7), or (o)(1)(C)(i)’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subchapter F of chapter 52 is amended by adding at 
the end the following new item: 
‘‘Sec. 5755. Coordination with other government officials.’’. 
SEC. 211. DEFINITIONS. 
(a) EXPORT WAREHOUSE PROPRIETOR.—Subsection 
(i) of section 5702 is amended by inserting before the pe-
riod the following: ‘‘or any person engaged in the business 
of exporting tobacco products from the United States for 
purposes of sale or distribution. Any duty free store that 
sells, offers for sale, or otherwise distributes to any person 
in any single transaction (or series of related transactions) 
more than 3,000 cigarettes, or an equivalent quantity of 
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other tobacco products as the Secretary shall by regulation 
prescribe, shall be deemed an export warehouse proprietor 
under this chapter’’. 
(b) RETAILER; WHOLESALER.—Section 5702, as 
amended by this Act, is amended by adding at the end 
the following new subsections: 
‘‘(r) RETAILER.—The term ‘retailer’ means any per-
son who sells, or offers for sale, any tobacco product at 
retail. The term ‘retailer’ includes any duty free store that 
sells, offers for sale, or otherwise distributes at retail in 
any single transaction (or series of related transactions) 
not more than 3,000 cigarettes, or not more than an 
equivalent quantity of other tobacco products as the Sec-
retary shall by regulation prescribe. 
‘‘(s) WHOLESALER.—The term ‘wholesaler’ means 
any person engaged in the business of purchasing tobacco 
products for resale at wholesale, or any person acting as 
an agent or broker for any person engaged in the business 
of purchasing tobacco products for resale at wholesale.’’. 
SEC. 212. CONFORMING AMENDMENTS. 
(a) Paragraph (2)(C) of section 2341 of title 18, 
United States Code, is amended by inserting ‘‘in regard 
to State, local, or Indian tribal government taxes,’’ before 
‘‘a person’’. 
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TITLE III—IMPORT FRAUD 
SEC. 301. MAXIMUM PENALTY FOR IMPORTATION OF TO-
BACCO PRODUCTS AND CIGARETTE PAPERS 
AND TUBES BY FRAUDULENT MEANS. 
(a) MAXIMUM PENALTY.—Section 592(c)(1) of the 
Tariff Act of 1930 (19 U.S.C. 1592(c)(1)) is amended— 
(1) by striking ‘‘A fraudulent violation of sub-
section (a)’’ and inserting the following: 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), a fraudulent violation of 
subsection (a)’’; and 
(2) by adding at the end the following: 
‘‘(B) TOBACCO PRODUCTS AND CIGARETTE 
PAPERS AND TUBES.—In the case of importa-
tion of tobacco products and cigarette papers 
and tubes subject to tax under chapter 52 of 
the Internal Revenue Code of 1986, a fraudu-
lent violation of subsection (a) is punishable by 
a civil penalty in an amount not to exceed the 
sum of— 
‘‘(i) the domestic value of the mer-
chandise, and 
‘‘(ii) four times the amount of Federal 
excise tax that could be imposed on the 
merchandise, if applicable.’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall take effect on the date which is 90 
days after the date of the enactment of this Act, and shall 
apply with respect to violations of section 592 of the Tariff 
Act of 1930 (as so amended) that occur on or after that 
date. 
TITLE IV—EXCLUSIONS REGARD-
ING 
INDIAN 
TRIBES 
AND 
TRIBAL MATTERS 
SEC. 401. EXCLUSIONS REGARDING INDIAN TRIBES AND 
TRIBAL MATTERS. 
(a) IN GENERAL.—Nothing in this Act or the amend-
ments made by this Act shall be construed to amend, mod-
ify, or otherwise affect— 
(1) any agreements, compacts, or other inter-
governmental arrangements between any State or 
local government and any government of an Indian 
tribe relating to the collection of taxes on tobacco 
products sold in Indian country; 
(2) any State laws that authorize or otherwise 
pertain to any such intergovernmental arrangements 
or create special rules or procedures for the collec-
tion of State, local, or tribal taxes on tobacco prod-
ucts sold in Indian country; 
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(3) any limitations under Federal or State law, 
including Federal common law and treaties, on 
State, local, and tribal tax and regulatory authority 
with respect to the sale, use, or distribution of to-
bacco products or processed tobacco by or to Indian 
tribes, tribal members, tribal enterprises, or in In-
dian country; 
(4) any Federal law, including Federal common 
law and treaties, regarding State jurisdiction, or 
lack thereof, over any Indian tribe, tribal member, 
tribal enterprise, Indian reservations, or other land 
held by the United States in trust for one or more 
Indian tribes; or 
(5) any State or local government authority to 
bring enforcement actions against persons located in 
Indian country. 
(b) COORDINATION OF LAW ENFORCEMENT.—Noth-
ing in this Act or the amendments made by this Act (other 
than the amendments relating to section 6103 of the In-
ternal Revenue Code of 1986) shall be construed to inhibit 
or otherwise affect any coordinated law enforcement effort 
by one or more States or other jurisdictions, including In-
dian tribes, through interstate compact or otherwise, 
that— 
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(1) provides for the administration of tobacco 
product laws or laws pertaining to interstate sales or 
other sales of tobacco products or processed tobacco; 
(2) provides for the seizure of tobacco products, 
processed tobacco, or other property related to a vio-
lation of such laws; or 
(3) establishes cooperative programs for the ad-
ministration of such laws. 
(c) TREATMENT OF STATE AND LOCAL GOVERN-
MENTS.—Nothing in this Act or the amendments made 
by this Act shall be construed to authorize, deputize, or 
commission States or local governments as instrumental-
ities of the United States. 
(d) ENFORCEMENT WITHIN INDIAN COUNTRY.— 
Nothing in this Act or the amendments made by this Act 
shall prohibit, limit, or restrict enforcement by the Attor-
ney General of the United States of this Act or an amend-
ment made by this Act within Indian country. 
(e) AMBIGUITY.—Any ambiguity between the lan-
guage of this section or its application and any other pro-
vision of this Act shall be resolved in favor of this section. 
(f) DEFINITIONS.—In this section— 
(1) the term ‘‘Indian country’’ has the meaning 
given that term in section 1151 of title 18, United 
States Code; 
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(2) the term ‘‘tribal enterprise’’ means any 
business enterprise, regardless of whether incor-
porated or unincorporated under Federal or tribal 
law, of an Indian tribe or group of Indian tribes; 
(3) the term ‘‘Indian reservation’’ has the 
meaning given that term in section 168(j)(6) of the 
Internal Revenue Code of 1986; 
(4) the term ‘‘Indian tribe’’ has the meaning 
given that term in section 4(e) of the Indian Self- 
Determination and Education Assistance Act (25 
U.S.C. 450b(e)); and 
(5) the terms ‘‘tobacco products’’ and ‘‘proc-
essed tobacco’’ have the meanings given such terms 
by section 5702 of the Internal Revenue Code of 
1986. 
Æ 
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