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‘‘(i) ASSESSMENT NOTIFICATION; CONTENT.—
‘‘(1) IN GENERAL.—The Secretary shall provide
each manufacturer or importer subject to an assess-
ment under subsection (b) with written notice setting
forth the amount to be assessed against the manufac-
turer or importer for the applicable quarterly period.
‘‘(2) DEADLINE.—The notice for a quarterly pe-
riod shall be provided not later than 30 days before
the date payment is due under subsection (d)(5).
‘‘(3) CONTENTS.—The notice shall include the
following information with respect to the quarterly
period used by the Secretary in calculating the
amount:
‘‘(A) The total combined assessment for all
manufacturers and importers of tobacco prod-
ucts.
‘‘(B) The total assessment with respect to
the class of tobacco products manufactured or
imported by the manufacturer or importer.
‘‘(C) Any adjustments to the percentage al-
locations among the classes of tobacco products
made pursuant to subsection (d)(2).
‘‘(D) The volume of gross sales of the appli-
cable class of tobacco product treated as made by
the manufacturer or importer for purposes of
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calculating the manufacturer’s or importer’s
market share under subsection (f).
‘‘(E) The total volume of gross sales of the
applicable class of tobacco product that the Sec-
retary treated as made by all manufacturers and
importers for purposes of calculating the manu-
facturer’s or importer’s market share under sub-
section (f).
‘‘(F) The manufacturer’s or importer’s mar-
ket share of the applicable class of tobacco prod-
uct as determined by the Secretary under sub-
section (f).
‘‘(G) The market share, as determined by
the Secretary under subsection (f), of each other
manufacturer and importer, for each applicable
class of tobacco product.
‘‘(j) CHALLENGE TO ASSESSMENT.—
‘‘(1) APPEAL TO SECRETARY.—A manufacturer
or importer subject to this section may contest an as-
sessment imposed on the person under this section by
notifying the Secretary not later than 10 business
days after receiving the assessment notification re-
quired by subsection (i).
‘‘(2) ESCROW.—The manufacturer and importer
may place into escrow, in accordance with rules pro-
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mulgated by the Secretary, only the portion of the as-
sessment being challenged in good faith pending final
determination of the assessment under this subsection.
‘‘(3) INFORMATION.—The Secretary shall by reg-
ulation establish a procedure under which a person
contesting an assessment under this subsection may
present information to the Secretary to demonstrate
that the assessment is incorrect, including informa-
tion to demonstrate the following:
‘‘(A) The total combined assessment imposed
by the Secretary on all manufacturers and im-
porters is excessive.
‘‘(B) The Secretary’s allocation of the total
assessment among the classes of tobacco products
is incorrect.
‘‘(C) The total volume of gross domestic
sales of all manufacturers and importers of the
relevant class of tobacco product calculated by
the Secretary under subsection (f) is incorrect.
‘‘(D) The level of gross domestic sales attrib-
uted to the person by the Secretary for purposes
of calculating the person’s market share under
subsection (f) exceeds the person’s actual domes-
tic sales of that class of tobacco product.
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‘‘(E) The amount of the assessment attrib-
uted to the person by the Secretary exceeds the
person’s pro rata share based on the person’s
share of gross domestic sales.
‘‘(4) CHALLENGE.—
‘‘(A) IN GENERAL.—In challenging an as-
sessment under this subsection, the manufacturer
or importer may use any information that is
available, including third party data on indus-
try or individual company sales volumes.
‘‘(B) INCORRECT DETERMINATION.—The in-
formation may constitute evidence sufficient to
establish that the Secretary’s initial determina-
tion was incorrect, in which event the assessment
shall be revised so that the manufacturer or im-
porter is required only to pay the amount cor-
rectly determined.
‘‘(5) TIME FOR REVIEW.—Not later than 30 days
after receiving notice from a manufacturer or im-
porter under paragraph (2), the Secretary shall—
‘‘(A) decide whether the information pro-
vided to the Secretary pursuant to that para-
graph, and any other information that the Sec-
retary determines, is appropriate is sufficient to
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establish that the original assessment was incor-
rect; and
‘‘(B) make any revisions necessary to ensure
that each manufacturer and importer pays only
its correct pro rata share of total gross domestic
volume from all sources.
‘‘(6) IMMEDIATE
PAYMENT
OF
UNDISPUTED
AMOUNTS.—The regulations promulgated by the Sec-
retary under paragraph (2) shall provide for the im-
mediate payment by a manufacturer or importer
challenging an assessment of that portion of the as-
sessment that is not in dispute.
‘‘(7) JUDICIAL REVIEW.—
‘‘(A) IN GENERAL.—Any manufacturer or
importer aggrieved by a determination of the
Secretary with respect to the amount of any as-
sessment may seek review of the determination in
the United States District Court for the District
of Columbia or for the district in which the man-
ufacturer or importer resides or has its principal
place of business at any time following exhaus-
tion of the administrative remedies under this
subsection.
‘‘(B) TIME
LIMITS.—Administrative rem-
edies shall be deemed exhausted if no decision by
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the Secretary is made within the time limits es-
tablished under paragraph (5).
‘‘(C) EXCESSIVE ASSESSMENTS.—The court
shall restrain collection of the excessive portion of
any assessment or order a refund of excessive as-
sessments already paid, along with interest cal-
culated at the rate prescribed in section 3717 of
title 31, United States Code, if it finds that the
Secretary’s determination is not supported by a
preponderance of the information available to the
Secretary.
‘‘(8) REGULATIONS.—Not later than 180 days
after the date of enactment of this subtitle, the Sec-
retary shall promulgate regulations to implement this
subsection (in accordance with section 301 of the To-
bacco Market Transition Act of 2004).
‘‘(k) USE OF QUALIFIED FINANCIAL INSTITUTIONS.—
The Secretary may use qualified financial institutions to
manage assets, make payments, and otherwise carry out
this subtitle.
‘‘(l) TERMINATION DATE.—The authority provided by
this section terminates on September 30, 2013.