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‘‘(G) to pay administrative costs incurred
by the Secretary in carrying out this subtitle;
and
‘‘(H) to reimburse the Commodity Credit
Corporation for costs incurred by the Commodity
Credit Corporation under paragraph (2).
‘‘(2) EXPENDITURES
BY
COMMODITY
CREDIT
CORPORATION.—
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B) and notwithstanding any other provi-
sion of law, the Secretary shall use funds of the
Commodity Credit Corporation to make pay-
ments under paragraph (1).
‘‘(B) 
REIMBURSEMENT
TO
COMMODITY
CREDIT CORPORATION.—Not later than January
1, 2013, the Commodity Credit Corporation shall
be reimbursed in full, with interest, for all funds
of the Commodity Credit Corporation expended
under subparagraph (A).
‘‘(3) ADMINISTRATIVE EXPENSES.—
‘‘(A) IN GENERAL.—An amount not to ex-
ceed $20,000,000 for each fiscal year of the
amounts in the Fund shall be available to pay
the administrative expenses necessary to carry
out this subtitle.
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‘‘(B) TERMINATION
DATE.—The authority
provided by this paragraph terminates on Sep-
tember 30, 2013.
‘‘(d) INVESTMENT OF AMOUNTS.—
‘‘(1) IN GENERAL.—The Commodity Credit Cor-
poration shall invest such portion of the Fund as is
not, in the judgment of the Commodity Credit Cor-
poration, required to meet current withdrawals.
‘‘(2) INTEREST-BEARING
OBLIGATIONS.—Invest-
ments may be made only in interest-bearing obliga-
tions of the United States.
‘‘(3) ACQUISITION
OF
OBLIGATIONS.—For the
purpose of investments under paragraph (1), obliga-
tions may be acquired—
‘‘(A) on original issue at the issue price; or
‘‘(B) by purchase of outstanding obligations
at the market price.
‘‘(4) SALE OF OBLIGATIONS.—Any obligation ac-
quired by the Fund may be sold by the Commodity
Credit Corporation at the market price.
‘‘(5) CREDITS TO FUND.—The interest on, and
the proceeds from the sale or redemption of, any obli-
gations held in the Fund shall be credited to and form
a part of the Fund.
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‘‘(e) ADMINISTRATION.—In administering the Fund,
the Secretary shall make payments, reimburse agencies of
the Department, and accept deposits without regard to limi-
tations on total amounts of allotments and fund transfers
under section 11 of the Commodity Credit Corporation
Charter Act (15 U.S.C. 714i).
‘‘SEC. 380T. ASSESSMENTS.
‘‘(a) DEFINITION OF GROSS DOMESTIC VOLUME.—In
this section, the term ‘gross domestic volume’ means the vol-
ume of tobacco products—
‘‘(1) removed (as defined by section 5702 of the
Internal Revenue Code of 1986); and
‘‘(2) not exempt from tax under chapter 52 of the
Internal Revenue Code of 1986 at the time of their re-
moval under that chapter or the Harmonized Tariff
Schedule of the United States (19 U.S.C. 1202).
‘‘(b) ASSESSMENTS.—The Secretary, acting through
the Commodity Credit Corporation, shall impose quarterly
assessments, calculated in accordance with this section, on
each tobacco product manufacturer and tobacco product im-
porter that sells tobacco products in domestic commerce in
the United States.
‘‘(c) TOBACCO TRUST FUND.—Assessments collected
under this section shall be deposited in the Tobacco Trust
Fund.
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‘‘(d) ASSESSMENT
FOR EACH CLASS
OF TOBACCO
PRODUCT.—
‘‘(1) ALLOCATION BY CLASS OF TOBACCO PROD-
UCTS.—The percentage of the total amount to be as-
sessed against, and paid by, the manufacturers and
importers of each class of tobacco product in each ap-
plicable fiscal year shall be—
‘‘(A) for cigarette manufacturers and im-
porters, 99.409 percent;
‘‘(B) for snuff manufacturers and import-
ers, 0.428 percent;
‘‘(C) for chewing tobacco manufacturers and
importers, 0.098 percent;
‘‘(D) for pipe tobacco manufacturers and
importers, 0.021 percent; and
‘‘(E) for roll-your-own tobacco manufactur-
ers and importers, 0.044 percent.
‘‘(2) ADJUSTMENT.—The Secretary shall adjust
the percentage of the total amount to be assessed
against, as determined under paragraph (1), and
paid by, the manufacturers and importers of each
class of tobacco product in each applicable fiscal year
by multiplying the percentage of the total amount to
be assessed, as determined under paragraph (1), by a
fraction—
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‘‘(A) the numerator of which is the total vol-
ume of domestic sales of that class of tobacco
product during the preceding applicable fiscal
year; and
‘‘(B) the denominator of which is the total
volume of domestic sales of that class of tobacco
product during fiscal year 2003.
‘‘(3) TOTAL ASSESSMENT.—
‘‘(A) IN GENERAL.—The total amount to be
assessed against all manufacturers and import-
ers of all classes of tobacco product in each ap-
plicable fiscal year shall be equal to the amount
required to carry out this subtitle during the ap-
plicable fiscal year, as determined by the Sec-
retary.
‘‘(B) ADDITIONAL AMOUNT.—
‘‘(i) IN GENERAL.—If the amount to be
assessed after the application of paragraphs
(1) and (2) is insufficient to carry out this
subtitle during the applicable fiscal year,
the Secretary may assess such additional
amount as the Secretary determines to be
necessary to carry out this subtitle during
the applicable fiscal year.
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‘‘(ii) 
ALLOCATION.—The 
additional
amount shall be allocated to the manufac-
turers and importers of each class of tobacco
product in the same manner and based on
the same percentages applied in deter-
mining the total amount to be assessed
under paragraph (1), as adjusted under
paragraph (2) during the applicable fiscal
year.
‘‘(4) NOTIFICATION OF ASSESSMENTS.—
‘‘(A) IN GENERAL.—The Secretary shall no-
tify all manufacturers and importers of tobacco
products of the amount of the assessment for each
quarterly payment period.
‘‘(B) CONTENTS.—The notice for a quar-
terly payment period shall describe gross domes-
tic sales and market shares for the quarterly
payment period and conform with the require-
ments of subsection (i).
‘‘(5) TIMING OF ASSESSMENT PAYMENTS.—
‘‘(A) IN
GENERAL.—Assessments shall be
collected at the end of each calendar year quar-
ter.
‘‘(B) BASE PERIOD QUARTER.—The assess-
ment for a calendar year quarter shall cor-
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respond to the base period quarter that ended at
the end of the preceding calendar year quarter.
‘‘(C) AMOUNTS.—Subject to subparagraph
(D), beginning with the calendar quarter ending
on December 31 of each applicable fiscal year,
the payments over 4 calendar quarters shall be
sufficient to cover—
‘‘(i) the payments required under
chapter 1 on November 1 of that same ap-
plicable fiscal year; and
‘‘(ii) other expenditures from the To-
bacco Trust Fund required under section
380S during the base quarter periods cor-
responding to those 4 calendar quarters.
‘‘(D) SPECIAL RULE.—In the case of pay-
ments required under chapter 1 that are due on
September 30, 2004, the assessments shall be
paid on that same date and correspond to the
first base period of 6 months.
‘‘(e) ALLOCATION
OF ASSESSMENT WITHIN EACH
CLASS OF TOBACCO PRODUCT.—
‘‘(1) IN GENERAL.—The assessment for each class
of tobacco product shall be allocated on a pro rata
basis among manufacturers and importers based on
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each manufacturer’s or importer’s share of gross do-
mestic volume.
‘‘(2) LIMITATION.—No manufacturer or importer
shall be required to pay an assessment that is based
on a share that is in excess of the manufacturer’s or
importer’s share of domestic volume.
‘‘(f) ALLOCATION OF TOTAL ASSESSMENTS BY MARKET
SHARE.—The amount of the assessment for each class of
tobacco product to be paid by each manufacturer or im-
porter of the class of tobacco product under subsection (b)
shall be determined for each quarterly payment period by
multiplying—
‘‘(1) the market share of the manufacturer or im-
porter, as calculated with respect to that payment pe-
riod, of the class of tobacco product; by
‘‘(2) the total amount of the assessment for that
quarterly payment period under subsection (d), for
the class of tobacco product.
‘‘(g) DETERMINATION
OF
VOLUME
OF
DOMESTIC
SALES.—
‘‘(1) IN GENERAL.—The calculation of the vol-
ume of domestic sales of a class of tobacco product by
a manufacturer or importer, and by all manufactur-
ers and importers as a group, shall be made by the
Secretary based on information provided by the man-
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ufacturers and importers pursuant to subsection (h),
as well as any other relevant information provided to
or obtained by the Secretary.
‘‘(2) GROSS DOMESTIC VOLUME.—The volume of
domestic sales shall be calculated based on gross do-
mestic volume.
‘‘(3) MEASUREMENT.—For purposes of the cal-
culations under this subsection and the certifications
under subsection (h) by the Secretary, the volumes of
domestic sales shall be measured by—
‘‘(A) in the case of cigarettes, the numbers
of cigarettes; and
‘‘(B) in the case of other classes of tobacco
products, in terms of number of pounds, or frac-
tion thereof, of those products.
‘‘(h) MEASUREMENT
OF
VOLUME
OF
DOMESTIC
SALES.—
‘‘(1) IN GENERAL.—Each manufacturer and im-
porter of tobacco products shall submit to the Sec-
retary a certified copy of each of the returns or forms
described by paragraph (2) that are required to be
filed with a Federal Government agency on the same
date that those returns or forms are filed, or required
to be filed, with the agency.
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‘‘(2) RETURNS AND FORMS.—The returns and
forms described by this paragraph are those returns
and forms that relate to—
‘‘(A) the removal of tobacco products into
domestic commerce (as defined by section 5702 of
the Internal Revenue Code of 1986); and
‘‘(B) the payment of the taxes imposed
under charter 52 of the Internal Revenue Code of
1986, including AFT Form 5000.24 and United
States Customs Form 7501 under currently ap-
plicable regulations.
‘‘(3) PENALTIES.—
‘‘(A) IN GENERAL.—Any person that know-
ingly fails to provide information required under
this subsection or that provides false information
under this subsection shall be subject to the pen-
alties described in section 1003 of title 18,
United States Code.
‘‘(B) ADDITIONAL CIVIL PENALTY.—In ad-
dition, the Secretary may assess against the per-
son a civil penalty in an amount not to exceed
2 percent of the value of the kind of tobacco
products manufactured or imported by the per-
son during the applicable fiscal year, as deter-
mined by the Secretary.